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	$ 33,000
Actual fixed overhead cost incurred	$ 7,000
Budgeted fixed overhead cost	$ 9,000
Actual machine hours	6,000
Standard machine hours allowed for the units manufactured	5,400
Denominator volumemachine hours	6,500
Standard variable overhead rate per machine hour	$ 3

The total actual variable factory overhead cost incurred during the year was:

Multiple Choice

• $25,000.

• $26,000.

• $26,100.

• $26,400.

• $27,000.