Newtowne Bakery bakes fresh pies that are very popular with the local residents. For July, Newtowne Bakery budgeted 600 direct labor hours to produce 400 pies. In July, Newtowne Bakery actually produced 520 pies and actually used 900 direct labor hours. The standard hours allowed during July may have been closest to OA. 780. O B. 462 C. 1,170 OD. 600