BackFili Systems allocates manulacturing overhead based on machine hours. Each conneclor should require $13$ machine hours. Acoording lo the static budget, BacaFil Systers expected to incur the following:

$1,300$ machine hours per month $(100$ connectors $*13$ machine hours per connector$)$

$$5,500$ in variable manufacturing overhead costs

$$5\mathrm{.}550$ in fixed manufacturng overhead conts costs. Bacafil Sysiems' standard variable mamhacturng overhead alocahion rate is

A$.$ $$4\mathrm{.}27$ per machine hour.

B$.$ $$13\mathrm{.}00$ per machine hour.

C$.$ $$9\mathrm{.}27$ per machine hour.

D$.$ $$5\mathrm{.}00$ per machine hour.