Use the following information to answer the next 2 questions. Standard machine hours per unit of output Standard variable overhead rate per machine hour Budgeted fixed overhead Budgeted production in units Variable overhead rate variance Variable overhead efficiency variance Fixed overhead budget variance Total actual overhead Compute the actual production in units. 4 hours $8.00 $47,000 23,500 $72,000 (U) $160,000 (F) $18,000 (U) $713,000 O 24,000 24,500 23,000 O25,000 22,500