Swan Company has a direct labor standard of 35 hours per unit of output. Each employee has a standard wage rate of $34 per hour. During March, employees worked 15,100 hours. The direct labor rate variance was $11,170 favorable, and the direct labor efficiency variance was $17,400 unfavorable. What was the actual payroll? Multiple Choice $495.000 $496,000 $502,230 $513,400 $524,570