Hermetic Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Hermetic expected to incur the following: 600 machine hours per month (60 connectors x 10 machine hours per connector) $7,500 in variable manufacturing overhead costs $8,115 in fixed manufacturing overhead costs During August, Hermetic actually used 1,000 machine hours to make 95 connectors and spent $5,800 in variable manufacturing costs and $7,800 in fixed manufacturing overhead costs. Hermetic's standard variable manufacturing overhead allocation rate is

A $12.50 pmh

B $26.03 pmh

C $13.53 pmh

D $7.50 pmh