Farm Fresh Inc. produces frozen vegetables and uses a standard cost accounting system. Farm Fresh allocates manufacturing overhead based on direct labor hours, and the direct labor quantity standard is 1.0 hour per unit. During the current year, actual output is 37,500 units and actual fixed manufacturing overhead costs are $675,000 Budgeted fixed manufacturing overhead costs are $825,000, and the fixels manufacturing overhead volume variance is $75,000 unfavorable. What is Farm Fresh's standard fixed manufacturing overhead rate per direct labor hour? $20 per hour $22 per hour $28 per hour $18 per hour None of the above