Question:Problem 23-4A (Part Level Submission)

Kansas Company uses a standard cost accounting system. In 2017, the company produced 28,400 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $11.00. Normal capacity was 50,300 direct labor hours. During the year, 130,700 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year.

If the labor quantity variance was $7,700 unfavorable, what were the actual direct labor hours worked? Please show work.