The Haney Corporation has a standard costing system. Variable manufacturing overhead is applied on the basis of direct labor-hours. The following data are available for January: Actual variable manufacturing overhead: $25,500 Actual direct labor-hours worked: 5,800 Variable overhead rate variance: $600 Favorable Variable overhead efficiency variance: $2,475 Unfavorable The standard hours allowed for January production is:

Multiple Choice

5,250 hours

5,425 hours

5,975 hours

5,800 hours