Problem:
Tub Co. uses a standard cost system. The following information pertains to direct labor for product B for the month of October:
Actual rate paid $8.50 per hour
Standard rate $7.80 per hour
Standard hours allowed for actual production 1,910 hours
Labor efficiency variance $1,790 unfavorable
What were the actual hours worked during October?
2,639
2,339
2,139
2,109