Joe Malay received the following report on the Division's operation for the month of August: Direct labor rate variance $=$ $$36,000$ unfavorable; Direct labor efficiency variance $=$ $$105,300(?).$ The standard calls for $3\mathrm{.}0$ direct labor hours per unit of output at $$39\mathrm{.}00$ per labor hour $($SP$).$ The standard direct labor hours allowed for the units manufactured $($SQ$)$ is $15$ percent more than the total direct labor hours worked $($AQ$)$ in August.

What were the total standard hours allowed $($SQ$)$ for the units manufactured in August?

A$.17,595.$

B$.21,996.$

C$.15,300.$

D$.20,700$

E$.\mathrm{.}18,000.$