The following data have been provided by Walsh Corporation: ed out of 2 7,400 units Budgeted production Standard machine- hours per unit Standard lubricants rate Standard supplies rate 6.6 machine-hours 3.50 per machine-hour 2.00 per machine-hour Actual production Actual machine- hours (total) Actual lubricants cost (total) 7,600 units 49,840 machine-hours 179,821