Answer:
26,325 hours
Explanation:
Labor efficiency variance = (AH - SH) ×SR
$5,200U = [AH - (1,300cranes × 20hours per crane)] × $16 per hour
$5,200= [AH - (1,300cranes ×20 hours per crane)] × $16 per hour
$5,200= [AH - (26,000 hours)] × $16 per hour
$5,200 = (AH × $16 per hour) - $416,000
AH × $16 per hour = $416,000 + $5,200
AH ×$16 per hour = $421,200
AH = $421,200 ÷$16 per hourAH = 26,325hours
Therefore 26,325 actual direct labor-hours were worked.