Messenger, Inc. has a standard variable overhead rate of $5 per machine hour, with each completed unit expected to take 4 machine hours to produce. A review of the company's accounting records found the following:

Actual production: 21,300 units

Variable-overhead efficiency variance: $10,800U

Variable-overhead spending variance: $22,800F

What was Messenger's actual variable overhead during the period?

Multiple Choice

• $459,600
• $414,000.
• None of the answers is correct.
• $392,400.
• $438,000.