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Information for Nighttime Company's direct labor cost for February is as follows: Actual direct labor hours 61,000 Total direct labor payroll $ 378,200 Efficiency variance

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

Actual direct labor hours 61,000
Total direct labor payroll $ 378,200
Efficiency variance $ 1,920 F
Rate variance $ 85,400 U

What were the standard direct labor hours for February?

60,600.

60,440.

61,560.

61,400.

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