The Altara 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 5,800 hours $ 8 per hour $2,000 Unfavorable The standard hours allowed for December's production is Multiple Choice 5.800 hours 5.300 hours Multiple Choice 5,800 hours () O 5,300 hours 6,050 hours 5,550 hours