Forecast Informat Actual Resu Sales and Production Volume (units) 4,753Sales and Production Volume (units4,536 Sales Price per unit 193.60 Sales Price per unit 201.30 Standard Costs Materials Materials Kilograms per output unit Cost per kilogram 36.8 1.12 Kilograms purchased and used Total cost of materials 150,195 147,191 Labor Hours per output unit Cost per hour 11.1 Hours used 44,697 378,523 9.36 Total cost of labor Fixed Manufacturing Overhead (FMOH) 161,527Fixed Manufacturing Overhead 164,806 FMOH is allocated based on labor hours The company uses a standard costing system. The FMOH application rate is: A. 3.06 B. 33.98 C. 3.69 D. 3.12 O E. 36.33