VW Super Drinks uses a standard costing system in the manufacture of its single product. In November, the VW produced 12,000 units of product. The company applied variable overhead using machine hours with a predetermined overhead rate (standard price) of $4.00. In the flexible budget, total variable overhead = $144,000. Wests variable overhead quantity variance = $24,000 (Good Thing/Favorable). Compute the actual machine hours in November.