What is Lavigne's standard variable manufacturing overhead allocation rate?

Lavigne Solutions allocates manufacturing overhead based on machine hours. Each unit is expected to require 10 machine hours. According to the static budget, Lavigne expects 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. $11,200 in fixed manufacturing overhead costs During September, Lavigne actually used 520 machine hours to make 52 units and spent $7,200 on variable manufacturing costs and $11,000 on fixed manufacturing overhead costs. What is Lavigne's standard variable manufacturing overhead allocation rate