Bonnie Company has a direct labor standard of 31 hours per unit of output. Each employee has a standard wage rate of $22.00 per hour. The standard variable overhead rate is $18.00 per hour. During March, employees worked 13,900 hours. The direct labor rate variance was $10,770 favorable, the variable overhead rate variance was $14,700 unfavorable, and the direct labor efficiency variance was $17,000 unfavorable. What is the actual variable overhead? $236,300 $306,600 $264,900 $250,200