Joe Malay received the following report on the Division's operation for the month of August: Direct labor rate variance $30,000 unfavorable, Direct labor efficiency variance $111,000 (). The standard calls for 3.0 direct labor hours per unit of output at $3700 per labor hour (SP). The standard direct labor hours allowed for the units manufactured (SQ) Is 20 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 (to the nearest whole number)? Multiple Choice 15,000. 19,156. 18,000 12,000. 14,400