For 2,000 units produced with standard labor of 4 hours per unit, what are the total standard direct labor hours?

For 2,000 units produced with standard labor of 4 hours per unit, what are the total standard direct labor hours?

• A. 8,000 hours
• B. 7,000 hours
• C. 6,500 hours
• D. 9,000 hours

Answer: (A)

Total standard direct labor hours come from multiplying the standard hours allowed per unit by the number of units produced. Multiply 4 hours per unit by 2,000 units to get 8,000 hours. The other numbers would require different hours per unit (for example, 7,000 would correspond to 3.5 hours per unit, 6,500 to 3.25 hours, and 9,000 to 4.5 hours), which aren’t given here. Therefore, 8,000 hours is the correct total.

Total standard direct labor hours come from multiplying the standard hours allowed per unit by the number of units produced. Multiply 4 hours per unit by 2,000 units to get 8,000 hours. The other numbers would require different hours per unit (for example, 7,000 would correspond to 3.5 hours per unit, 6,500 to 3.25 hours, and 9,000 to 4.5 hours), which aren’t given here. Therefore, 8,000 hours is the correct total.