Swan Company Has a Direct Labor Standard of 15 Hours

Multiple Choice

Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. What was the actual payroll?

A) $183,400
B) $168,000
C) $174,230
D) $192,570