Penguin Company are world class book publishers. They have a direct labor standard of 18 hours per unit of output. Each employee has a standard wage rate of $17 per hour. During October, employees worked 13,400 hours. The direct labor rate variance was $9,470 favorable, and the direct labor efficiency variance was $15,700 unfavorable. What was the actual payroll in October? Multiple Choice $227,800 $212,100 $218,330 $237,270