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 Actual direct labor-hours worked Standard direct labor rate Labor efficiency variance 5,300 hours $ 8 per hour $3,200 Unfavorable The standard hours allowed for December's production is: ces Multiple Choice 4,500 hours 4,900 hours 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 Actual direct labor-hours worked Standard direct labor rate Labor efficiency variance 5,300 hours $ 8 per hour $3,200 Unfavorable The standard hours allowed for December's production is: ces Multiple Choice 4,500 hours 4,900 hours