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?

the actual payroll is $189,630

Explanation:

Calculation of Standard Payroll Cost

Standard Payroll Cost (flexed) = 13,100 hours×$14 per hour

                                                  = $183,400

Reconciling the Standard Payroll Cost to Actual Payroll Cost

Standard Payroll Cost (flexed)                                    $183,400

Add unfavorable direct labor efficiency variance      $15,400

Less favorable direct labor rate variance                    ($9,170)

Actual Payroll Cost                                                        189,630

answer; ///i believe the answer is (d) procedures to control the quailty of your product;

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.