1. Hickory Manufacturing makes rocking chairs. Based on their master budget for the current year, the predetermined variable overhead rate is $3.60 per processing hour. Fixed overhead costs are budgeted at $54,000 per month. The budgeted processing time per rocking chair is 2.75 hours. During September, the company made 11,000 rocking chairs and incurred $105,400 in variable overhead costs and $48,600 in fixed overhead costs. 
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3. If the company had an $8,100 favorable variable overhead efficiency variance, what were the actual processing hours in September?