Question 29 5 pts Beacon Industries uses a standard cost accounting system and allocates variable manufacturing overhead costs based on machine hours. Beacon budgets 1.2 machine hours per unit and allocates variable overhead at a budgeted rate of $36.00 per machine hour. Beacon's actual results for the current year are as follows: manufactured 5,340 units, used 6,100 machine hours, and reported an unfavorable variable manufacturing overhead rate variance of $14,750. What are Beacon's actual variable manufacturing overhead costs in the current year? O $245,438 O $234,350 $215,938 O $204,850 None of the above