TB MC Qu. 11-32 Krizum Industries makes heavy construction...

Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 23 direct labor-hours at $17 per direct labor-hour. During a recent period 990, cranes were made. The labor rate variance was zero and the labor efficiency variance was $16,320 unfavorable. How many actual direct labor-hours were worked?

22,630

22,770

23,730

37,980