A Rios Technologies has a standard variable overhead rate of $450 per machine hour, and each unit produced time allowed of three hours. The company's static budget was based on 46,000 units. Actual results for the year foto Actual units produced: 42,000 Actual machine hours worked: 120,000 ctual variable overhead incurred: $520,000 leges variable-overhead spending variance is: Favorable/Unfavorable Ries variable-overhead efficiency variance is: Favorable/Unfavorable