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17 At Kelly Corporation, variable manufacturing overhead (VMOH) expense varies directly with machine hours (MH). For the month of February, their standard costing performance report showed the following results: Standard MHs Allowed for Actual Output Actual Machine Hours Actual VMOH expense VMOH Rate Variance $ S 9.400 MHs 8,000 MHS 18,000 800 Unfavorable The VMOH standard rate used during the month of February was closest to: A S 1.83 per MH BS 2.00 per MH 2.15 per MH DS 2.35 per MH E. None of the above CS