53. Bushnell, Inc., has a standard variable overhead rate of S4 per machine hour, with each completed unit expected to take three machine hours to produce. A review of the company's accounting records found the following: Actual variable overhead: $210,000 Variable-overhead efficiency variance: $18,000U Variable-overhead spending variance: $30,000F How many units did Bushnell actually produce during the period? A. 13,500 B. 16,500 C. 18,500. D. 21,500. E. Some other amount. Focus sh (United States) X, F9 20 F3 F 7 F8 F5 F4