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Swan Company has a direct labor standard of 17 hours per unit of output. Each employee has a standard wage rate of $16 per hour.

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Swan Company has a direct labor standard of 17 hours per unit of output. Each employee has a standard wage rate of $16 per hour. During March, employees worked 13,300 hours. The direct labor rate variance was $9,370 favorable, and the direct labor efficiency variance was $15,600 unfavorable. What was the actual payroll? Multiple Choice S197200 $203,430 $212,800 $222,170

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