Penguin Company are world class book publishers. They have a direct labor standard of 26 hours per unit of output. Each employee has a standard wage rate of $25 per hour During October employees worked 14,200 hours. The direct labor rate variance was $10,270 favorable, and the direct labor efficiency variance was $16.500 unfavorable. What was the actual payroll in October? actual payroll in October? Multiple Choice O $355,000 O $338,500 O $344.730 $365,270