Swan Company Has a Direct Labor Standard of 15 Hours

question 4

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

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Definitions:

Total

The complete amount or sum of parts or units in a collection.

Distribution

In logic, the act of distributing terms across the components of a categorical syllogism; in mathematics, it refers to the distributive property involving multiplication and addition.

Median

A statistic specifying the middle value of the items in a class on a quantitative variable P.

Parasites

Organisms that live on or within another organism (the host), from which they obtain nutrients at the host's expense.