XYZ, Inc., ends the month with a volume variance of $40,103 favorable. If budgeted fixed manufacturing overhead was $510,510, overhead was applied on the basis of 30,030 budgeted machine hours, and budgeted variable manufacturing overhead was $182,000, what were the standard machine hours allowed (SH) for the month's actual output? 32,170 29.830 35,030 27.671