Ibаrrа Cоrp. hаs a standard variable оverhead rate оf $4 per machine hour, which each completed unit expected to take 3 machine hours to produce. A review of the company’s accounting records found the following: Actual variable overhead: $210,000 Variable overhead efficiency variance: $18,300U Variable overhead spending variance: $30,300F How many units did Ibarra actually produce during the period?