Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost (payroll) for April Labor rate variance Labor efficiency variance Actual direct labor hours worked (AQ) $ 20,000 $ 4,000 favorable $ 2,400 unfavorable 1,000 Prokp's total standard direct labor hours allowed (SQ) for units produced in April (to nearest whole number) were: 1,000. 1,100. 890. 900. 1,110