Information for Bonanza Company's Direct Labor Cost for February Is

Multiple Choice

Information for Bonanza Company's direct labor cost for February is as follows:
$$\begin{array} { l r r } \text { Actual direct labor hours } & & 69,000 \\\text { Total direct labor payroll } & \$ & 483,000 \\\text { Efficiency variarce } & \$ & 6,400 \mathrm {~F} \\\text { Rate variance } & \$ & 41,400 \mathrm { U }\end{array}$$
What were the standard direct labor hours for February?

A) 70,000.
B) 69,000.
C) 72,000.
D) 71,400.