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. $192,570
B. $168,000
C. $183,400
D. $174,230
Answer: D
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