36. (Standard costing) Carolina Mfg. uses a standard cost system. The company experienced the following results related to direct labor in December 2002:

Actual hours worked 45,500 Actual direct labor rate $9.25 Standard hours allowed for production 44,200 Standard direct labor rate $9.75

a. Calculate the total actual payroll.

b. Determine the labor rate variance.

c. Determine the labor quantity variance.