The Clark Company makes a single product and uses standard costing. Some data concerning this product for the month of May follow:
Labor rate variance: $ 7,000 F
Labor efficiency variance: $12,000 F
Variable overhead efficiency variance: $ 4,000 F
Number of units produced: 10,000
Standard labor rate per direct labor hour: $ 12
Standard variable overhead rate per direct labor hour: $ 4
Actual labor hours used: 14,000
Actual variable manufacturing overhead costs: $58,290
what are the standard hours allowed to make one unit of finished product ?