18. best around, inc. is a manufacturer of vacuums and uses standard costing. manufacturing overhead (both variable and fixed) is allocated to products on the basis of budgeted machine-hours. in 2014, budgeted fixed manufacturing overhead cost was $20,000. actual manufacturing overhead was $23,180 fixed. additional information about the company’s performance report is as follows: • variable manufacturing overhead spending variance $2,282 f • variable manufacturing overhead efficiency variance $2,478 f • production-volume variance $4,000 f if the company uses a denominator level of 1,000 hours and a variable overhead rate of $42 per machine hour, the actual variable overhead incurred during the year was: