Manufacturing overhead allocated rate

Alliance Systems allocates manufacturing overhead based on machine hours. Each component should require 7 machine hours. According to the static budget Alliance expected to incur the following: 1. 630 machine hours per month (components * 7 machine hours per component). 2. $10,710 in variable manufacturing overhead costs. 3. $15,400 in fixed manufacturing overhead costs. During September Alliance actually used 580 machine hours to make 85 components and spent $9,860 in variable manufacturing costs and $15,500 in fixed manufacturing overhead costs. Alliance's standard variable manufacturing overhead allocation rate is