The standard cost card for the single product manufactured by Cutter, Inc., is given below:

Standard Cost Cardper Unit
Direct materials, 4.6 yards at $5.00 per yard	$	23.00
Direct labor, .9 hours at $16.00 per hour		14.40
Variable overhead, .9 hours at $3.00 per hour		2.70
Fixed overhead, .9 hours at $6.00 per hour		5.40
Total standard cost per unit	$	45.50

Manufacturing overhead is applied to production on the basis of standard direct labor-hours. During the year, the company worked 10,190 hours and manufactured 11,100 units of product. Selected data relating to the companys fixed manufacturing overhead cost for the year are shown below:

Fixed Overhead Actual Fixed Overhead Applied to Work in Process Budgeted Fixed Overhead ? hours x $? per hour $52,800 Budget variance, $? Volume variance, $8,340 F Required: 1. What were the standard hours allowed for the year's production? (Round "Standard hours per unit" to 1 decimal place.) Standard-hours Total produced last year Standard hours per unit Standard-hours units DLH per unit