
Answer:
$165,000
Explanation:
Data provided in the question;
variable overhead data
                                      Actual          Budgeted
Production                            30,000 units      24,000 units
Machine-hours                         15,000 hours     10,800 hours
Variable overhead cost per machine-hour     $11.00          $11.25
Now,
The actual variable overhead cost will be
= Actual machine hour × Actual Variable overhead cost per machine-hour
= 15,000 × $11.00
= $165,000
Hence,
The actual variable overhead cost for the Roberson Corporation is $165,000