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: 800 machine hours per month (80 connectors x 10 machine hours per connector) $5,000 in variable manufacturing overhead costs $6.210 in foxed manufacturing overhead couts During August, Kata actually used 500 machine hours to make 120 connectors and spent $5,300 in variable manufacturing costs and $7,200 in fixed manufacturing overhead costs. Kata's standard variable manufacturing overhead allocation rate is O A 58.25 per machine hour OB. $14.01 por machine hou C. 57.76 per machine hour OD 510.00 per machine hour