Litchfield Industries gathered the following information for the month ended June 31:

The static budget volume is 5000 units:

Overhead flexible budget:

Number of units	8,000	9,000	10,000
Standard machine hours	8,800	9,900	11,000
Budgeted variable overhead costs:	$26,400	$29,700	$33,000
Budgeted fixed overhead costs:	$13,750	$13,750	$13,750

Actual production was 14,000 units. Actual overhead costs were $27,000 for variable costs and $38,000 for fixed costs. Actual machine hours worked were 17,000 hours.

What is the standard variable overhead rate per machine hour?

A.

$1.39

B.

$3.00

C.

$2.16

D.

$3.30