Information for Bonanza Company's direct labor cost for February is as follows:

Actual direct labor hours		81,000
Total direct labor payroll	$	526,500
Efficiency variance	$	5,936	F
Rate variance	$	97,200	U

What were the standard direct labor hours for February?

Multiple Choice

• 84,120

• 82,120

• 81,000

• 83,520