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) $23,000 $ 4,000 favorable $ 2,700 unfavorable 1,000 Prokp's total standard direct labor hours allowed (SQ) for units produced in April (to nearest whole number) were: Multiple Choice 890. 1,110. 1,000. 900. 1,100.