The following standards for variable manufacturing overhead have been established for a company that makes only one product: 1 hours Standard hours per unit of ou put Standard variable overheads 19.30per hour The following data pertain to operations for the last month: 2,100hours Actual hours Actual total variable manufacturing overhead cost Actus urput 10,7400 160units What is the variable overhead rate variance for the month? $768 U $2,724 U $840 F $3,492 U Cassius Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (7,000 units Variable expenses Contribution margi ed expenses Net operating income 210.000 1500 SCO 67200 The number of units that must be sold to achieve a target profit of $31,500 is closest to 16,400 units 9,400 units 42,000 units 35,000 units