Question 19 Lupin and Co. manufactures premium food processors. The company allows 3 machine-hours per unitin its budget. The following are some manufacturing overhead data for Lupin and Co. for the year ended December 31, 2019 Manufacturing Overhead Actual Results Flexible Budget Allocated Amount Variable $51.480 566,215 $66,215 Fixed $350 210 $380,436 $348,305 Budgeted number of machine-hours: 1.764 machine hours Actual number of machine-hours used: 1.170 Static-budget variable manufacturing overhead costs: $72,324 What is the actual number of output units? 650 units 538 units 1083 units 588 units