The following information is provided for a company that manufactures a single product:

Standard Quantity or Hours Standard Price or Rate Standard Cost

Direct materials $5$ pounds $$11\mathrm{.}00$ per pound $$55\mathrm{.}00$

Direct labor $2$ hours $$17\mathrm{.}00$ per hour $$34\mathrm{.}00$

Variable manufacturing overhead $2$ hours $$3\mathrm{.}00$ per hour $$6\mathrm{.}00$

During the most recent period, the following additional information was available:

$20,000$ pounds of material was purchased at a cost of $$10\mathrm{.}50$ per pound.

$8,000$ direct labor$-$hours were recorded at a total cost of $$132,000.$

The direct labor quantity variance is $$3,400$ U$.$

What is the standard quantity of labor hours allowed for the actual level of output?The following information is provided for a company that manufactures a single

product:

During the most recent period, the following additional information was available:

$20,000$ pounds of material was purchased at a cost of $$10\mathrm{.}50$ per pound.

$8,000$ direct labor$-$hours were recorded at a total cost of $$132,000.$

The direct labor quantity variance is $$3,400U.$

What is the standard quantity of labor hours allowed for the actual level of output?