In calculating labor variances you have given the following data
Actual hours used	300
Actual rate	$10.00
Labor rate variance	12	Favorable
Efficiency variance	5	Favorable

Find the standard hours used for calculating these variances

	1.	Between 299 and 300
	2.	Between 300 and 301
	3.	Between 320 and 321
	4.	3012