The company produces a single product. Below are the budget assumptions (standards) for one unit of the product for the year: 6 pounds of direct materials will be used per unit at a cost of $3.00 per pound. Each unit will require 0.8 hours of direct labor. The direct labor rate will be $15.00 per hour. VMOH is allocated (applied) based on direct labor hours at a rate of $3.00 per hour. The budget assumed 20,000 units would be made. However, 22,500 units were actually manufactured. The variances reported for the year included: DM quantity $9,000 U and DM spending $2,100 U DL spending $35,550 U and DL rate $14,550 U VMOH efficiency $4,200 U and VMOH rate $1,300 F How many direct labor hours were used in production for the year