Acme Company uses a standard cost accounting system and applies variable manufacturing

overhead at a standard rate of $$4\mathrm{.}80$ per machine hour. During the current month, Acme

produces $13,600$ units of finished goods, the variable overhead spending variance is $$16,200$

unfavorable, and the variable overhead rate variance is $$6,120$ unfavorable. The standard

machine hours per unit of finished goods is $2\mathrm{.}5$ hours. What is the actual number of machine

hours worked during the month?

$36,100$ hours

$35,275$ hours

$31,900$ hours

$32,725$ hours