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:

$500$ machine hours per month $(50$ connectors $10$ machine hours per connector$)$

$$7,000$ in variable manufacturing overhead costs

$$7,250$ in fixed manufacturing overhead costs rate is

A$.$ $$14\mathrm{.}00$ per machine hour.

B$.$ $$28\mathrm{.}50$ per machine hour.

C$.$ $$14\mathrm{.}50$ per machine hour.

D$.$ $$17\mathrm{.}50$ per machine hour.