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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 $ 15,600
Direct Labor (3 hours @ $2.00)6.0023,400
Factory Overhead:
Variable 2.007,800
Fixed 5.0019,500
$ 17.00 $ 66,300
Variances:
Material price $ 288.00 unfavorable
Material quantity $ 400.00 unfavorable
Labor rate $ 700.00 favorable
Labor efficiency $ 3,080.00 unfavorable
What were the actual direct labor-hours worked during the month?
11,350
12,890
11,700
13,240

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