XYZ, Inc., ends the month with a volume variance of $20,735 unfavorable. If budgeted fixed manufacturing overhead was $487,200, overhead was applied on the basis of 33,600 budgeted machine hours, and budgeted variable manufacturing overhead was $252,000, what were the standard machine hours allowed (SH) for the month's actual output? 35,170 32,170 29,830 35,030