Lucky Company's Direct Labor Information for the Month of February

Multiple Choice

Lucky Company's direct labor information for the month of February is as follows: $\begin{array}{lr}\text { Actual direct labor hours worked (AQ) } & 61,500 \\\text { Standard direct labor hours allowed (SQ) } & 63,000 \\\text { Total payroll for direct labor } & \$ 774,900 \\\text { Direct labor efficiency variance } & \$ 18,000\end{array}$ The total standard direct labor cost allowed for February, rounded to the nearest dollar, was:

A) $738,000.
B) $747,000.
C) $756,000.
D) $765,000.
E) $774,900.