Messenger, Inc. 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: 20,400 units Variable-overhead efficiency variance: $9,900U Variable-overhead spending variance: $21,900F What was Messengers actual variable overhead during the period?

Multiple Choice

• $274,200.

• $294,000.

• $318,000.

• $337,800

• None of the answers is correct.