The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume-machine hours Standard variable overhead rate per machine hour The total actual variable factory overhead cost incurred during the year was: $ 35,000 $ 12,000 $ 10,000 6,000 5,400 6,500 $ 3 Multiple Choice $23,000 $24,000 $22,000 $23,100 832 400