Bfor 2013 ?Marcotte's Animal Supply Manufacturing uses machine-hours are the only overhead cost-allocation base. the accounting records the following information

	estimated	actual
manufacturing coverhead costs	$120,000	$100,100
machine-hours	25,000	20,000

using job costing, the 2013 budgeted manufacturing overhead rate is:

A $5.00 per machine-hour

B $4.00 per machine-hour

C $6.00 per machine-hour

D $4.80 per machine-hour