The Clark Company makes a single product and uses standard costing. Variable overhead is assigned to production based on direct labour hours. Some data concerning this product for the month of May follow:

Labour rate variance:$7,000 FLabour efficiency variance:$12,000 FVariable overhead efficiency variance:$4,000 FNumber of units produced:10,000Standard labour rate per direct labour hour:$12Standard variable overhead rate per direct labour hour:$4Actual labour hours used:14,000Actual variable manufacturing overhead costs:$58,290

The standard hours allowed to make one unit of finished product are:

Multiple Choice

• 1.0.
• 1.2.
• 1.5.
• 2.0.