单项选择题
XYZ uses standard costing. It makes an assembly for which the following standard data are available: Standard labour hours per assembly is 24.
Standard labour cost per hour is $8.
During a period 850 assemblies were made, there was Nil rate variance and an adverse efficiency variance of 4,400.
How many actual labour hours were worked?
A.19,850
B.20,400
C.20,950
D.35,200