Answer:
the actual payroll is $189,630
Step-by-step explanation:
Calculation of Standard Payroll Cost
Standard Payroll Cost (flexed) = 13,100 hours×$14 per hour
= $183,400
Reconciling the Standard Payroll Cost to Actual Payroll Cost
Standard Payroll Cost (flexed) $183,400
Add unfavorable direct labor efficiency variance $15,400
Less favorable direct labor rate variance ($9,170)
Actual Payroll Cost 189,630