uropa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product		4.60
Number of finished units produced		4,900
Standard wage rate per direct labor hour (SP)	$	20.60
Total direct labor payroll for the period	$	414,120
Actual wage rate per direct labor hour worked (AP)	$	17.40

The actual direct labor hours worked (AQ) during November (rounded to the nearest whole number) was:

Multiple Choice

• 23,730.

• 22,540.

• 21,350.

• 20,103.

• 23,800.