Question $8$

SP for Direct Labor per direct labor hour $$1\mathrm{.}70$

Actual Direct Labor $$12,960$

SQ $$ SP for Direct Labor $$11,560$

Actual Direct Labor Hours $6,500$

The standard quantity $($SQ$)$ of direct labor hours is:

$6500$

$7000$

$6800$

$7624($rounded$)$

Cannot be determined.