The standards for direct labor for a product are 2.5 hours at $8 per hour. Last month, 9,000 units of the product were made and the labor efficiency variance was $8,000 F. The actual number of hours worked during the past period was:

21,500

Explanation:

Given that,

Labor efficiency variance = $8,000 F

Standard Rate = $8 per hour

Standards for direct labor for a product = 2.5 hours

Labor efficiency variance = (Standard Hour for actual output - Actual Hour) × Standard Rate

$8,000 = [(9,000 × 2.5) - Actual Hour] × $8 per hour

1,000 = 22,500 - Actual Hour

Actual hour = 22,500 - 1,000

                   = 21,500

Therefore, the actual number of hours worked during the past period was 21,500.

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