Bowl Manufacturing has 2 departments working on Job 123: Department A and Department B. Department A bases their predetermined overhead rate on direct labor hours. Department B bases their predetermined overhead rate on machine hours. It is estimated that Department A will use 740 direct labor hours this month and Department B will use 520 machine hours. Fixed overhead costs are estimated to be $2,368 for Department A and $2,392 for Department B. Variable overhead for Department A is $6 per direct labor hour and variable overhead for Department B is $4 per machine hour. What is the predetermined overhead rate for Department B?

A. $10.55 per machine hour

B. $8.23 per machine hour

C. $8.60 per machine hour

D. $9.20 per machine hour