4 The following data from the analysis of overhead variances for DC Furniture Company are available for the most recent year of operations. Standard machine hours per unit of product hours Standard variable-overhead rate per machine hour $9.00 Budgeted fixed overhead costs $50,000 Budgeted production in units 25,000 Variable overhead spending variance $72,000 Unfavorable Fixed overhead budget variance $15,000 Unfavorable Actual total overhead ocsts incurred $713,000 Total overhead costs applied to production $816,000 actual overhead variable cost rate per machine hour for the most recent year is CLOSEST to: OA $6.48 O B. $10.13 OC. $8.16 OD. $11.88 E. $7.13