Chef Whiz manufactures premium food processors. The company allows 3 machine- hours per unit in its budget. The following are some manufacturing overhead date for Chef Whiz for the year ended December 31, 2014: Actual Results Manufacturing overhead Variable Fixed Flexible BudgetAllocated Budget $51,480 $350,210 $79,950 $343,980 $79,950 $380,250 Budgeted number of machine hours: 1,764 machine hours Actual number of machine hours used: 1,170 Static-budget variable manufacturing overhead cost: $72,324 What is the Budget Total (Variable plus Fixed) Manufacturing Overhead Rate per machine hour? (Round the answers) a) $362 per machine hour b) $240 per machine hour c) $236 per machine hour d) $228 per machine hour