How many actual direct labor-hours were worked

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Question 1: Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 14 direct labor-hours at $16 per direct labor-hour. During a recent period 1,000 cranes were made. The labor rate variance was zero and the labor efficiency variance was $4,400 unfavorable. How many actual direct labor-hours were worked?

Option 1: 18,400

Option 2: 14,000

Option 3: 14,275

Option 4: 13,000

Reference no: EM132501166

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