Europa Company Manufactures Only One Product The Actual Direct Labor Hours Worked (AQ) During November (Rounded

Multiple Choice

Europa Company manufactures only one product. Presented below is direct labor information for November. $\begin{array}{lr}\text { Standard direct labor hours per unit of product } & 3.20 \\\text { Number of finished units produced } & 6,500 \\\text { Standard wage rate per direct labor hour (SP) } & \$ 19.20 \\\text { Total direct labor pavroll for the period } & \$ 359.424\\\text { Actual wage rate per direct labor hour worked (AP) }&\$16.00\end{array}$ The actual direct labor hours worked (AQ) during November (rounded to the nearest whole number) was:

A) 18,720.
B) 19,200.
C) 20,800.
D) 22,400.
E) 22,464.