Keenes Systems allocates manufacturing overhead based on machine hours. Each connector should require 5 machine hours. According to the static budget, Keenes 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 $8,525 in fixed manufacturing overhead costs During August, Keenes actually used 750 machine hours to make 95 connectors and spent $5,100 in variable manufacturing costs and $8,800 in fixed manufacturing overhead costs Keenes' standard variable manufacturing overhead allocation rate is O A. $21.31 per machine hour OB. $20.00 per machine hour, OC. $10.67 per machine hour OD. $41 31 per machine hour