Penguin Books are world class publishers. They have a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $18 per hour. During September, employees worked 13,400 hours. The direct labor rate variance was $9,200 favorable, and the direct labor efficiency variance was $15,480 unfavorable. How many units were produced in September?

Multiple Choice

• 893 units

• 860 units

• 836 units

• 511 units