5 pts Question 14 Beacon Industries uses a standard cost accounting system and allocates manufacturing overhead costs based on machine hours. Beacon budgets 1.2 machine hours per unit and allocates variable overhead at a budgeted rate of $36.00 per machine hour, Beacon's actual results for the current year are as follows: manufactured 5,340 units, used 6,100 machine hours, and reported an unfavorable variable manufacturing overhead rate variance of $14.750. What are Beacon's actual variable manufacturing overhead costs in the current year? $245,438 $234,350 O $215.938 $204,850 None of the above