TB MC Qu. 10-38 The Fime Corporation uses a standard The Fime Corporation uses a standard costing system. The following data have been assembled for December 10 points Actual direct labor-hours worked Standard direct labor rate Labor efficiency variance 5,800 hours $8 per hour $2,000 Unfavorable References The standard hours allowed for December's production is: Multiple Choice 5,300 hours 5,800 hours 6,050 hours 5,550 hours