Rocky Hill Corporation had a favorable direct-labor efficiency variance of $2,100 for the period just ended. The actual wage rate was $0.50 more than the standard rate of $10.00. If Rocky Hill's standard hours allowed for actual production totaled 9,700, how many hours did the firm actually work?

Multiple Choice

• 9,910.

• None of the answers is correct.

• 9,500.

• 9,490.

• 9,900.

Cost standards for one unit of product no. C1895:
Direct material	3 pounds at $2.60 per pound	$	7.80
Direct labor	6 hours at $7.30 per hour		43.80
Actual results:
Units produced	6,800 units
Direct material purchased	27,000 pounds at $2.80	$	75,600
Direct material used	20,100 pounds at $2.80		56,280
Direct labor	41,100 hours at $7.10		291,810

Assume that the company computes variances at the earliest point in time. The standard hours allowed for the work performed are:

Multiple Choice

• 40,700.

• 40,800.

• None of the answers is correct.

• 40,210.

• 40,950.