Dem Mfg Has Gathered the Following Data in Preparing to Record

Multiple Choice

Dem Mfg. has gathered the following data in preparing to record their direct labour payroll costs for the week: $$\begin{array} { l l } \text { Actual hours morked } & 18,500 \\\text { Standard hours allowed } & 20,000 \\\text { Total direct labour variance } & \$ 8,300 \mathrm {~F} \\\text { Direct labour price variance } & \$ 3,700 \mathrm { U }\end{array}$$ The actual direct labour costs were:

A) $144,300
B) $148,000
C) $160,000
D) $151,700