FrontGrade Systems allocates manufacturing overhead based on machine hours. Each connector should require 11 machine hours. According to the static budget, FrontGrade expected to incur the following: 1, 100 machine hours per month (100 connectors x 11 machine hours per connector) $5,500 in variable manufacturing overhead costs $8,250 in fixed manufacturing overhead costs During August, FrontGrade actually used 1,000 machine hours to make 110 connectors and spent $5,600 in variable manufacturing costs and $8,300 in fixed manufacturing overhead costs. FrontGrade's standard variable manufacturing overhead allocation rate is . . . . . O A. $5.00 per machine hour. O B. $5.50 per machine hour. O C. $7.50 per machine hour. O D. $12.50 per machine hour