Absolute systems allocates manufacturing overhead based on machine hours. Each connector should require 8 machine hours. According to the static budget absolute expected to incur the following:

480 machine hours per month ( connectors x 8 machine hours per connector)

$6000 in variable manufacturing overhead costs

$9560 in fixed manufacturing overhead costs

During August absolute actually used 400 machine hours to make 125 connectors and spent $5500 and variable manufacturing costs and $9600 and fixed manufacturing overhead costs absolute standard variable manufacturing overhead allocation rate is:

A.) $15.00 per machine hour

B.) $12.50 per machine hour

C.)$ 32.42 per machine hour

D.) $19.92 per machine hour