The Long Company Makes Tables for Which the Following Standards

Multiple Choice

The Long Company makes tables for which the following standards have been developed: Production of 200 tables was expected in August,but 220 tables were actually completed.Direct materials purchased and used were 2,100 pounds at an actual price of $4.40 per pound.Direct labor cost for the month was $10,620,and the actual pay per hour was $18.00.What is the standard direct labor cost for each table produced?

A) $4.00
B) $20.00
C) $48.00
D) $120.00