Penguin Company are world class book publishers. They have a direct labor standard of 33 hours per unit of output. Each employee has a standard wage rate of $32 per hour. During October, employees worked 14,900 hours. The direct labor rate variance was $10.970 favorable, and the direct labor efficiency variance was $17,200 unfavorable. What was the actual payroll in October? $476,800 . . $459.600 , $465,830 S487770