Best Around, Inc.is a manufacturer of vacuums and uses standard costing. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of budgeted machine-hours. In 2014, budgeted fixed manufacturing overhead cost was $20,000. Actual manufacturing overhead was $23,180 fixed. Additional information about the company's performance report is as follows: Variable manufacturing overhead spending variance Variable manufacturing overhead efficiency variance Production-volume variance $2,282 F $2,478 F $4,000 F 12. If the company uses a denominator level of 1,000 hours and a Variable Overhead rate of $42 per machine hour, the actual Variable Overhead incurred during the year was A) $35,560 B) $50,204 C) $45,640 D) $37,270