Please provide the answer to this General accounting question using the right approach.

Omega Circuits allocates manufacturing overhead based on machine hours. Each unit of its power module is expected to require 10 machine hours. According to the static budget, Omega expected to incur the following: 1. 600 machine hours per month (units x 10 machine hours per unit) 2. $7,800 in variable manufacturing overhead costs 3. $11,400 in fixed manufacturing overhead costs During September, Omega actually used 540 machine hours to produce 54 power modules, and spent $7,100 on variable manufacturing costs and $11,500 on fixed manufacturing overhead costs. What is Omega's standard variable manufacturing overhead allocation rate