Question $20$

Acme Company uses a standard cost accounting system and applies

variable manufacturing overhead at a standard rate of $$4\mathrm{.}80$ per

machine hour. During the current month, Acme produces $13,600$ units

of finished goods, the variable overhead spending variance is $$16,200$

unfavorable, and the variable overhead rate variance is $$6,120$

unfavorable. The standard machine hours per unit of finished goods is

$2\mathrm{.}5$ hours. What is the actual number of machine hours worked during

the month?