Shimon Corporation manufactures industrial-size water chillers and uses budgeted machine-hours to allocate variable manufacturing overhead. 

The following information refers to the general manufacturing data of the company:

Budgeted output units 15,000 units

Budgeted Machine-Hours 5000 hours

Budgeted variable manufacturing overhead for 15,000 units $161,250

Actual output units produced 22,000 units

Actual machine-hours used 7,200 hours

Actual variable manufacturing overhead costs $242,000

Questions

What is the budgeted variable overhead cost rate per unit of output?

What is the flexible budget amount for variable manufacturing overhead?

What is the flexible budget variance for variable manufacturing overhead?