You have been given the following information about the production of Waterway Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations: Standard Cost Card $18.56 Direct materials (5.80 kg at $3.20 per kilogram) Direct labour (0.80 hours at $4.40) Variable overhead (0.80 hours at $3.20 per hour) Fixed overhead (0.80 hours at $7.00 per hour) 3.52 2.56 5.60 $30.24 The following is a production report for the most recent period of operations: Total Standard Cost Variances Spending/ Quantity/ Budget Efficiency Price/ Rate Volume $397,184 $6,354 F $9.472 U Costs Direct materials Direct labour Variable overhead 75,328 3,702 U 6,116 U 54.784 $1.250 F ? Fixed overhead 119,840 480 F $14,000 U How many actual direct labour hours were worked during the period? Actual direct labour hours hours