Luke, Inc Has a Standard Variable Overhead Rate of $5 Per

Multiple Choice

Luke, Inc. has a standard variable overhead rate of $5 per machine hour, with each completed unit expected to take three machine hours to produce. A review of the company's accounting records found the following:
Actual production: 19,500 units
Variable-overhead efficiency variance: $9,000U
Variable-overhead spending variance: $21,000F
What was Luke's actual variable overhead during the period?

A) $262,500.
B) $280,500.
C) $304,500.
D) $322,500.
E) None of the other answers are correct.