Use the following information to answer questions 9 and 10: Custom Banners manufactures advertising banners Custom allcates variable manufacturing overhead costs based on machine hours Custom budgets 0.4 machine hours per banner and llocates variable overhead at a budgeted rate of $18.00 per machine hour. Custom's actual results or the curentyear were as follows: manufactured 32,250 banners,used 12000 machine hours, and reported a favorable variable manufacturing overhead rate variance of $15,000