Direct labor standards at Cepeda Manufacturing Corporation allow 5 direct labor-hours

Direct labor standards at Cepeda Manufacturing Corporation allow 5 direct labor-hours for every unit produced. The standard direct labor rate is $12.00 per hour. During the month of February, Cepeda incurred 35,000 direct labor-hours and recorded a $15,000 favorable labor efficiency variance. How many units did Cepeda produce during February? a) 6,750 b) 36,250 c) 7,250 d) 33,750