Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ)		67,500
Standard direct labor hours allowed (SQ)		72,000
Total payroll for direct labor	$	1,080,000
Direct labor efficiency variance	$	66,600

The total standard direct labor cost allowed for February, rounded to the nearest dollar, was:

Multiple Choice

• $999,000.

• $1,026,000.

• $1,065,600.

• $1,092,600.

• $1,080,000.