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Porter Manufacturing Company uses a standard cost accounting system. In 2011, the company produced 20,000...

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Accounting

Porter Manufacturing Company uses a standard cost accounting system. In 2011, the company produced 20,000 units. Each unit took several pounds of direct materials and 3 standard hours of direct labor at a standard hourly rate of $14. Normal capacity was 50,000 direct labor hours. During the year, 54,038 pounds of raw materials were purchased at $1.5 per pound. All materials purchased were used during the year.

If the direct labor quantity variance was $5,200 unfavorable, what were the direct labor hours actually worked?

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