A Corporation has a standard costing system in which variable manufacturing overhead is assigned to production on the basis of standard machine-hours. The following data are available for July: Actual variable manufacturing overhead cost incurred: $31,180 Actual machine-hours worked: 1,850 hours Variable overhead rate variance: $5,280 Unfavorable Total variable overhead spending variance: $9,060 Unfavorable The standard number of machine-hours allowed for July production is: