Reference: 11-08
the Following Materials Standards Have Been Established for a Particular

Reference: 11-08
The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard quantity per unit of output } & 1.9 & \text { grams } \\\hline \text { Standard price } & \$ 18.00 & \text { per gram } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual materials purchased } & 5,800 & \text { grams } \\\hline \text { Actual cost of materials purchased } & \$ 108,460 & \\\hline \text { Actual materials used in production } & 5,200 & \text { grams } \\\hline \text { Actual output } & 2,700 & \text { units } \\\hline\end{array}\end{array}$$
-Lab Corp. uses a standard cost system. Direct labour information for Product CER for the month of October follows: $$\begin{array} { | l | l | l | } \hline \text { Standard direct labeuf rate } & \$ 6.00 & \text { per hour } \\\hline \text { Actual direct labour rate paid } & \$ 6.10 & \text { per hour } \\\hline \text { Standard hours allowed for actual productaon } & 1,500 & \text { hours } \\\hline \text { Laboua efficiency variance-unfavourable } & 5600 & \\\hline\end{array}$$ What are the actual hours worked?

A) 1,598.
B) 1,402.
C) 1,600.
D) 1,400.