In a workshop, there is a standard requirement of 30 labour hours for producing a wooden toy. The standard wage rate is set at 20 per hour. In…

In a workshop, there is a standard requirement of 30 labour hours for producing a wooden toy. The standard wage rate is set at 20 per hour. In January 2025, the workshop successfully produced 1,000 wooden toys. The payroll records show that 22,800 labour hours were paid including 500 idle hours caused by a temporary power outage. The labour rate variance for the month was - 15,960 (Favourable). Calculate total actual labour cost incurred in the month of January 2025.