BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 5 machine hours. According to the static budget, BackFill expected to incur the following: 400 machine hours per month (80 connectors x 5 machine hours per connector) $8,000 in variable manufacturing overhead costs $7,250 in fixed manufacturing overhead costs During August, BackFill actually used 500 machine hours to make 90 connectors and spent $5,300 in variable manufacturing costs and $9,300 in fixed manufacturing overhead costs. BackFill's standard variable manufacturing overhead allocation rate is A. $38.13 per machine hour. B. $18.13 per machine hour. OC. $16.00 per machine hour. D. $20.00 per machine hour