The below info is in regards to direct labor at a manufacturer of skateboards.

Original estimate of skateboards

1000

Budgeted direct labor cost

$30,400

Actual number of skateboards produced

1050

Actual number of direct labor hours

860

Budgeted price of direct labor per hour

$38.00 per hour

Direct labor rate variance

$2,150 favorable

A) Which is the standard number of direct labor hours per skateboard

B) How much was actually spent on direct labor