Bonnie Company has a direct labor standard of 19 hours per unit of output. Each employee has a standard wage rate of $16.00 per hour. The standard variable overhead rate is $12.00 per hour. During March, employees worked 13,300 hours. The direct labor rate variance was $9,570 favorable, the variable overhead rate variance was $13,500 unfavorable, and the direct labor efficiency variance was $15,800 unfavorable. What is the actual variable overhead? Multiple Choice O $17300 O O $23.000 O O $146.300 $159,600 O