For 2020, Mariam's Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain estimated and actual Manufacturing overhead costs of $150,000 and $120,000 respectively and estimated and actual Machine hours of 20,000 and 25,000 respectively. Using job costing, the 2020 budgeted manufacturing overhead rate is: O a. $6.00 per machine hour b. $5.00 per machine-hour O c. 54.00 per machine-hour O d. 57.50 per machine-hour