Prokp Co.'s records for April disclosed the following data relating to direct labor:

Actual labor cost (payroll) for April $ 28,000

Labor rate variance $ 4,000 favorable

Labor efficiency variance $ 3,300 unfavorable

Actual direct labor hours worked (AQ) 2,000

Prokp's total standard direct labor hours allowed (SQ) for units produced in April (to nearest whole number) we

Multiple Choice

• 1,784.

• 1,794.

• 2,000.

• 2,206.

• 2,216. Please Show how to calculate