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:
$$\begin{array} { | l | r | l | } \hline \text { Actual direct labor hours } & 69,000 & \\\hline \text { Total direct labor payroll } & \$ 483,000 & \\\hline \text { Efticiency variance } & \$ 6,400 & F \\\hline \text { Rate variance } & \$ 41,400 & \text { U } \\\hline\end{array}$$ What were the standard direct labor hours for February?

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