TB MC Qu. 11-79 Match Point, Inc. has the following... Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $8 per hour Fixed overhead: 4 hours at $10 per hour The standards were based on a planned activity of 28,400 machine hours when 7,100 units were scheduled for production. Actual data follow. Variable overhead incurred: $235,750 Fixed overhead incurred: $283,000 Machine hours worked: 28,200 Actual units produced: 7,200 The amount of variable overhead that Match Point applied to production is