The Fime Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked		6,100	hours
Standard direct labor rate	$	10	per hour
Labor efficiency variance	$	2,000	Unfavorable

The standard hours allowed for Decembers production is:

Multiple Choice

• 5,700 hours

• 5,900 hours

• 6,100 hours

• 6,300 hours