Dem Mfg. has gathered the following data in preparing to record their direct labour payroll costs for the week:

Actual hours worked 18,500

Standard hours allowed 20,000

Direct labour flexible budget variance $8,300F

Direct labour price variance $3,700U

The actual direct labour costs were:

a). $144,300

b). $148,000

c). $160,000

d). $151,700

e. None of the above