You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations.

How many actual direct labor hours were worked during the period? (need this answer please)

		Standard Cost Card
Direct materials (8 pounds at $5 per pound)		$40.00
Direct labor (0.70 hours at $10)		7.00
Variable overhead (0.70 hours at $3 per hour)		2.10
Fixed overhead (0.70 hours at $7 per hour)		4.90
		$54.00

The following is a variance report for the most recent period of operations.

				Variances
Costs		Total Standard Cost		Price			Quantity
Direct materials		$409,600		$8,378	F		$9,300	U
Direct labor		71,680		3,869	U		5,700	U