Deferred Income Taxes is classified as an asset when it has a debit balance

Oslund Company manufactures only one product and uses a standard cost system. During the past month, the following variances were observed:

Direct labor rate variance$31,000favorableDirect labor efficiency variance 46,000unfavorableVariable overhead efficiency variance 28,000unfavorableStandard direct labor hours (DLH) per unit of output 5 Oslund applies variable overhead using a standard rate of $20 per standard DLH allowed. During the month, Oslund used 20% more DLHs than the total standard hours allowed for the units manufactured.What were the total standard DLHs (to the nearest whole number) for the units manufactured by Oslund Company during the past month?

While searching information about the market, it is convenient to begin the search with this source of information. Identify it

A) internal sources B) annual report C) patent and trademark filings D) government sources