Lacrue Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours per Unit of Standard Price or Inputs Output Rate Direct materials 6.3 ounces $ 5.50 per ounce Direct labor 0.40 hours $22.00 per hour Variable manufacturing overhead 0.40 hours $ 3.80 per hour The actual output for the period was 3,700 units. The standard hours allowed for the actual output is closest to