24,000 25,000 22,500 23,000 24,500

Standard machine hours per unit Of output Standard variab'e overhead rate per machine hour Budgeted fixed overhead Budgeted production in units Variable overhead rate variance Variable overhead efficiency variance 4 hours $8.00 Sd 7.000 23,500 $72,000 (U) $160,000 (F) $18,000 (U) $713.000 Fixed overhead bud Total actual overhe Compute the actual proe 0 24.000 0 25.000 0 22.500 0 23.000 0 24.500 . on in units.