Absolute Systems allocates manufacturing overhead based on machine hours. Each connector should require 5 machine hours. According to the static budget, Absolute expected to incur the following 750 machine hours per month ( 150 connectors 5 machine hours per connector) $9,000 in variable manutacturing overhead costs $7,535 in fixed manulacturing overhead costs During August, Absolute actually used 900 machine hours to make 100 connectors and 5 pent $5,400 in variable manufacturing costs and $9,600 in fixed manufacturing overhead costs. Absolute's standard variable manufacturing overhead allocation rate is A. $22.05 per machine hour. B. $10.00 pet machine hour C. $12.00 per machine hour D. $10.05 per machine hour