Newton Company's labor standard for the production of one racer is 4.5 hours at $8.50 per hour. During October, Newton's employees built 140,000 racers. They worked 610,000 hours and were paid a total of $5,328,400. How much is Newton's labor efficiency variance? SOLUTION: =8.50*(610000-630000)=170,000

MY QUESTION: What is formula to arrive at 630,000 ,which shows as standard hours of actual output? It's not in the problem anywhere, so please provide formula so I will know how to get 630,000). Thanks a bunch!