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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Definitions:

Ideology

A collection of thoughts and principles, particularly one that underpins the foundation of economic or political theories and policies.

Ethos

The characteristic spirit, moral values, or guiding beliefs of a person, community, or culture.

Collectivist

Pertaining to cultural or social practices that emphasize the group, community, or collective over the interests of the individual.

Subordination

the act of placing or ranking one thing below another in terms of importance or priority.