Cost standards for one unit of product no. c77: direct material 3 pounds at $2.50 per pound $ 7.50 direct labor 5 hours at $7.50 per hour 37.50 actual results: units produced 7,800 units direct material purchased 26,000 pounds at $2.70 $ 70,200 direct material used 23,100 pounds at $2.70 62,370 direct labor 40,100 hours at $7.30 292,730 assume that the company computes variances at the earliest point in time. the standard hours allowed for the work performed are:

Standard hours for Job C77 39,000 HOURS

Explanation:

We are asked for Direct labours, so everything else is irrelevant for now.

In the first sentence we got the stadard values for 1 units of product:

Cost Standard DL 5 hours at $37.5 for 1 unit of product

Now let's check how many units were done on job C77

Job C77 Unit Produced 7,800 units

If each units standard is 5 hours, then multiplying we get the standard hours for job C77

Standard hours for the work:

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