Admac Technologies has a standard variable overhead rate of $4.50 per machine hour, and cach unit produced has a standard time allowed of three hours. The company's static budget was based on 46,000 units. Actual results for the year follow. Actual units produced: 42,000 Actual machine hours worked: 120,000 Actual variable overhead incurred: $520,000 8. Admac's variable-overhead spending variance is: A. $20,000 favorable. B. $20,000 unfavorable. C. $27,000 favorable. D. $27,000 unfavorable. E. None of the answers is correct. 9. Admac's variable-overhead efficiency variance is: A. $20,000 favorable. B. $20,000 unfavorable. C. $27,000 favorable. D. $27,000 unfavorable. E. None of the answers is correct. 10. Messenger, 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 Messenger's actual variable overhead during the period? A. $262,500 B. $280,500. C. S304,500 D. $322,500. E.None of the answers is correct