Zero Waste, Inc. manufactures eco friendly snack containers. The company uses standard costs to judge performance. Recently an employee mistakenly threw away some of the production records for the previous operating period and only partial data exists. The company documented an unfavorable total direct labor variance of $300 for the period, actual direct labor hours logged of 6,000, and actual direct labor costs of $62,400. The actual direct labor rate was $0.40 more per hour than expected. How many containers were produced during the period assuming a standard direct labor unit cost of $2.00?

A.

31,350

B.

31,050

C.

12,420

D.

28,750

E.

28,500