Valatia Ltd Has Gathered the Following Data in Preparing to Record

Valatia Ltd has gathered the following data in preparing to record their direct labour payroll costs for the week: $\begin{array} { l l } \text { Actual hours worked } & 9,500 \\\text { Stardard hours allowed } & 10,000 \\\text { Total direct labour variance } & \$ 1,810 \mathrm {~F} \\\text { Direct labour price variance } & \$ 190 \mathrm { U }\end{array}$
The actual direct labour costs were:

A) $38,000
B) $40,000
C) $37,810
D) $38,190

Correct Answer:

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