dotonbori company has a standard variable overhead rate of $5 per machine hour with each completed unit expected to take 3 machine hours to produce. a review of the company's accounting records found the following:

actual production	19500 units
variable overhead efficiency variance	9000 unfavorable
variable overhead spending variance	21000 favorable

what was dotonbori's actual variable overhead during the period?

a. $262,500

b. 280,500

c. 304,500

d. 322,500