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:

Gradual Withdrawal

The process of slowly reducing the intake of a substance to minimize withdrawal symptoms in the treatment of substance dependence.

Heroin

An opioid drug derived from morphine, highly addictive and illegal, used recreationally for its euphoric effects.

Methadone

Opioid that is less potent and longer-lasting than heroin; taken by heroin users to decrease their cravings and help them cope with negative withdrawal symptoms.

Disease Model

A framework that understands a disorder or illness primarily in terms of biological dysfunction or abnormality.