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

Actual direct labor hours		59,000
Total direct labor payroll	$	354,000
Efficiency variance	$	2,640 F
Rate variance	$	94,400 U

What were the standard direct labor hours for February?

Multiple Choice

• 59,600.

• 58,040.

• 58,400.

• 59,960.