Batson Company produces Trivets. Based on its master budget, the company should produce 1,000 Trivets each month, working 3,300 direct labor hours....

Batson Company produces Trivets. Based on its master budget, the company should produce 1,000 Trivets each month, working 3,300 direct labor hours. During May, only 900 Trivets were produced. The company worked 3,200 direct labor hours. The standard hours allowed for May production would be: