Oslund Company manufactures only one product and uses a standard cost system. During the past month, the following variances were observed: Direct labor rate variance Direct labor efficiency variance Variable overhead efficiency variance Standard direct labor hours (DLH) per unit of output $31,000 favorable 46,000 unfavorable 28,000 unfavorable Oslund applies variable overhead using a standard rate of $20 per standard DLH allowed. During the month, Oslund used 20% more DLHs than the total standard hours for the units manufactured. What were the total actual DLHs worked by Oslund Company during the past month, to the nearest whole number? Multiple Choice 3,600. 5,400. 7,200. 8,400. 9,600