Information for Nighttime Company's direct labor cost for February is as follows: Actual direct labor hours 70,000 Total direct labor payroll $ 497,000 Efficiency variance $ 7,260 F Rate variance $ 35,000 U What were the standard direct labor hours for February

71,100

Explanation:

The calculation of standard direct labor hours is shown below:-

Labor rate variance = (Actual rate - Standard rate) * Actual hours worked

$35,000 = ($497,000 : 70,000 - Standard rate) * 70,000

(7.1 - Standard rate) = $0.5

= $6.6 per hour

= Labor variance efficiency = (70,000 - Standard hour) * $6.6 per hour

= - $7,260 = (70,000 - Standard hour) * $6.6 per hour

Standard hours = $70,000 + 1,100

= 71,100