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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 $ 8,500
Direct Labor 3 hrs. @ $2.50 7.50 15,000
Factory Overhead:
Variable 1.60 3,200
Fixed 5.10 10,200
$ 18.20 $ 36,900

Variances:
Material price 337.50 unfavorable
Material quantity 500.00 unfavorable
Labor rate 550.00 favorable
Labor efficiency 2,150.00 unfavorable

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

A)6,860.

B)6,640.

C)6,000.

D)5,780.

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