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Swan Company Has a Direct Labor Standard of 15 Hours

Question 112

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,and 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

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