Cold Products Corporation Manufactured 34,000 Ice Chests During September What Is the Actual Variable Overhead Cost?
A)$156,600
B)$177,480
C)$212,800

Cold Products Corporation manufactured 34,000 ice chests during September.The variable overhead cost-allocation base is $14.50 per machine-hour.The following variable overhead data pertain to September:
$\begin{array}{lll}&\text { Actual }&\text { Budgeted } \\\text { Production } & 34,000 \text { units } & 30,000 \text { units } \\\text { Machine-hours } & 15,200 \text { hours } & 10,800 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 14,00 & \$ 14.50\end{array}$
What is the actual variable overhead cost?

A) $156,600
B) $177,480
C) $212,800
D) $220,400