master budgets

The following data is given for Thompson Company: Actual overhead costs $500,000 Budgeted overhead costs $400 000 Actual machine hour 43,000 hours Budgeted machine hours 41.025 hours What is the standard overhead allocation rate using machine hours for the allocation base? (Round the final answer to the nearest cent.) O A. $11 63 per machine hour O B. $9.30 per machine hour O C. $12. 19 per machine hour O D. $9.75 per machine hour