What was the actual payroll

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Reference no: EM13827394

Calhoun 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

Reference no: EM13827394

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