13. [Answer Only) At Eady Corporation, a variable manufacturing overhead cost is allocated based on machine- hours. The performance report for July showed that actual variable manufacturing overhead costs totaled $8,650 and that the associated variable overhead rate variance was $250 unfavorable and that the variable overhead efficiency variance is $150 favorable. If 5,000 machine-hours were actually worked to produce 800 units of product during July, the standard variable manufacturing overhead cost per machine-hour was: 1 $1.78 per MH 2 $10.50 per MH 3 $11.00 per MH 4 $1.68 per MH 5 $1.76 per MH