問答題
XYZ uses standard costing. It makes an assembly for which the following standard data are available: Standard labour hours per assembly 24 Standard labour cost per hour $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