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The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production

The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production are given. Assume that all inventory accounts have zero balances at the beginning of the month.

Standard Cost Per Unit Standard Monthly Costs
Materials $ 4.00 $ 9,500
Direct Labor 2 hrs. @ $3.00 6.00 14,400
Factory Overhead:
Variable 1.60 3,840
Fixed 5.50 13,200
$ 17.10 $ 40,940

Variances:
Material price 318.50 unfavorable
Material quantity 300.00 unfavorable
Labor rate 720.00 favorable
Labor efficiency 3,120.00 unfavorable

What were the actual direct labor hours worked during the month?

5,840.

5,600.

4,800.

4,560.

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