Europa Company Manufactures Only One Product The Total Standard Direct Labor Hours (SQ) in November for Labor

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 total standard direct labor hours (SQ) in November for the output produced, rounded to the nearest whole number, was:

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