Information on Townsend Company's direct labor costs for May is as follows:

Standard direct labor rate	$6.00
Actual direct labor rate	$5.80
Standard direct labor hours	20,000
Actual direct labor hours	21,000
Direct labor rate variance- favorable	$4,200

What is Townsend's total direct labor payroll for May?

Question 12 options:

A)

$120,000

B)

$117,600

C)

$116,000

D)

$121,800