Just Like Fred Astaire Corporation has provided you with the following labor data concerning one of the products in its standard cost system. The following data are available for April: Actual direct labor cost incurred: $113,100 . Actual direct labor hours worked: 2,500 direct labor hours Direct labor rate variance: $1,900 F Direct labor spending variance: $3,000 U The standard number of direct labor hours allowed for April production is closest to: O 2,483 hours 6.2.435 hours c. 2,393 hours O d. 2,417 hours e. 2,593 hours