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Swan Company has a direct labor standard of 22 hours per unit of output. Each employee has a standard wages of $25 per hour.
Swan Company has a direct labor standard of 22 hours per unit of output. Each employee has a standard wages of $25 per hour. During March employees worked 13,800 hours. The direct labor rate variance was $9.870 favorable, and the direct labor efficiency variance was $100 unfavorable. What was the actual payroll? Multiple Choice $299,670 $279,930 $289,800 $273,700
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