The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred	$	30,000
Actual fixed overhead cost incurred	$	7,000
Budgeted fixed overhead cost	$	12,000
Actual machine hours		7,000
Standard machine hours allowed for the units manufactured		4,600
Denominator volumemachine hours		7,500
Standard variable overhead rate per machine hour	$	3

The total actual variable factory overhead cost incurred during the year, rounded to the nearest dollar, was:

Multiple Choice

• $22,000.

• $23,000.

• $23,100.

• $23,400.

• $24,000.