The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. in addition, the vartances for one month's production are glven. Assume that all Inventory accounts have zero balances at the beginning of the month Standard Monthty Costs $ 8,900 12,480 Standard Per Unit $ 400 5.20 Materials Direct Labor 2 hrs. $2.60 Factory Overhead Variable Fixed 2.00 4,800 13.200 $39.380 $ 16.70 Variances Materiel price Material quantity Labor rate Labor efficiency 384.00 unfavorable 70000 unfavorable 65000 favorable 2.34000 unfavorable Whot were the actual direct labor hours worked during the month? 5,700 O 4550 O 4800 O 5450