Bushnell, Inc

Multiple Choice

Bushnell, Inc. has a standard variable overhead rate of $4 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 variable overhead: $210,000
Variable-overhead efficiency variance: $18,000U
Variable-overhead spending variance: $30,000F
How many units did Bushnell actually produce during the period?

A) 13,500.
B) 16,500.
C) 18,500.
D) 21,500.
E) None of the other answers are correct.