ABC uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units Budgeted machine-hours Budgeted variable manufacturing overhead costs for 40,000 units Actual output units produced Actual machine-hours used Actual variable manufacturing overhead costs 40,000 units 10,000 hours $310,000 36,500 units 14,600 hours $350,400 the actual variable overhead cost rate per machine hour is____________________ the budgeted variable overhead cost rate per output unit is____________________ The flexible-budget amount for VMOHC is ___________________ The flexible-budget variance amount for VMOHC is ___________________ The variable OH spending variance is ________________________ The variable OH efficiency variance is __________________