Norway Company uses a standard cost accounting system. In 2018, 26,000 units were produced Each unit took several kilograms of direct materials and 1.6 standard hours of direct labour at a standard hourly rate of $15.00. Normal capacity was 50,300 direct labour hours. During the year, 111,800 kg of raw materials were purchased at $0.94 per kilogram. All materials purchased were used during the year a What were the standard hours allowed for the units produced? b. If the labour quantity variance was $11,100 unfavourable, what were the actual direct labour hours worked