BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, BackFill expected to incur the following: 1,300 machine hours per month (100 connectors x 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $8.115 in fixed manufacturing overhead costs During August, BackFill actually used 900 machine hours to make 80 connectors and spent $5,400 in variable manufacturing costs and $8,800 in fixed manufacturing overhead costs. BackFill's standard variable manufacturing overhead allocation rate is O A. $6.24 per machine hour OB. $5.00 per machine hour OC. $11.24 per machine hour. OD. $7.22 per machine hour