Bonnie Company has a direct labor standard of 35 hours per unit of output. Each employee has a standard wage rate of $24.00 per hour. The standard variable overhead rate is $20.00 per hour. During March, employees worked 14,100 hours. The direct labor rate variance was $11,170 favorable, the variable overhead rate variance was $15,100 unfavorable, and the direct labor efficiency variance was $17,400 unfavorable. What is the actual variable overhead? $339,400 $267,900 $297,100 $282,000