The following data are the actual results for Marvelous Marshmallow Company for October Actual output Actual variable overhead Actual fixed overhead Actual machine time 12,000 cases $422,000 110,000 40,100 machine hours Standard cost and budget information for Marvelous Marshmallow Company follows: Standard variable-overhead rate Standard quantity of machine hours Budgeted fixed overhead Budgeted output $ 10.00 per machine hour 3 hours per case of marshmallows $108,000 per month 18,000 cases per month