Haney Corporation has a standard costing system. Variable production overhead is applied on a direct labor-hour basis. The following data are available for January:

1. Actual variable overhead: $25,500
2. Actual direct labor hours worked: 5,800
3. Variable overhead rate variance: $600 Positive
4. Variable overhead efficiency variance: $2,475 Negative
5. 
   
6. Evaluate the standard hours allowed for furnace production.