13. Birdstock establishes a static budget at the beginning of each year. Birdstock uses machine hours to allocate fixed overhead. Based on the static budget, the budgeted fixed overhead for the year totaled $1,644,000 and the budgeted machine hours totaled 411,000. For May, the actual fixed overhead was $150,000 and the actual machine hours were 15,000. What is the rate that Birdstock will use to apply overhead in May?

Select one:

a. $10.00 per machine hour

b. None of the choices are correct.

c. $0.25 per machine hour

d. $4.00 per machine hour