Messenger, Inc. has a standard variable overhead rate of $5 per machine hour, with each completed unit expected to take 2 machine hours to produce. A review of the company's accounting records found the following: Actual production: 20,100 units Variable-overhead efficiency variance: $9,600U Variable-overhead spending variance: $21,600F What was Messenger's actual variable overhead during the period? Multiple Choice O $232,200 $189,000 None of the answers is correct. $169,800. O $213,000