Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost (payroll) for April28,000 Labor rate variance4,000favorable Labor efficiency variance3,300unfavorable Actual direct labor hours worked (AQ) 2,000 Prokp's total standard direct labor cost for the output in April (to the nearest dollar) was:
a. 24,700.
b. 28,700.
c. 31,300.
d. 32,000.
e. 35,300.
