Thyne Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the bas of direct labor$-$hours.

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours per Unit$]],],[,,],[$Inputs$,$of output,Standard Price or Rate$],[$Direct materials,$6\mathrm{.}9$ grams,$$9\mathrm{.}20$ per gram$],[$Direct labor,$0\mathrm{.}90$ hours,$$21\mathrm{.}20$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}90$ hours,$$3\mathrm{.}60$ per hour$]]$

The actual output for the period was $3,900$ units.

The standard hours allowed for the actual output is closest to:

Multiple Choice

$3,330$ hours

$3,780$ hours

$3,092$ hours

$3,510$ hours