Kata Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Kata 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 $5,325 in fixed manufacturing overhead costs During August, Kata actually used 500 machine hours to make 120 connectors and spent $5,300 in variable manufacturing costs and $9,100 in fixed manufacturing overhead costs. Kata's standard variable manufacturing overhead allocation rate is O A. $8.88 per machine hour. O B. $15.00 per machine hour. O c. $12.50 per machine hour. OD. $21.38 per machine hour