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 $ 31,000 Actual fixed overhead cost incurred $ 12,000 Budgeted fixed overhead cost $ 14,000 Actual machine hours 4,000 Standard machine hours allowed for the units manufactured 5,200 Denominator volumemachine hours 4,500 Standard variable overhead rate per machine hour $ 3 The total actual variable factory overhead cost incurred during the year was:

a. $19000 b. $20000 c.$18000 d.$19400 e. $19100