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?