Nutribulletmanufacturespremium food processors. The company allows 3 machine-hours per unit in its budget. The following are some manufacturing overhead data for NutriBullet for the year ended December 31, 2019:

Manufacturing overheadActual ResultsFlexible BudgetAllocated amountVariable$51,480$79,950$79,950Fixed$350,210$343,980$380,250

Budgeted number of machine-hours: 1,764 machine hours

Actual number of machine-hours used: 1,170

Static-budget variable manufacturing overhead costs: $72,324

What is the Budgeted fixed MOH costs per machine-hour?

$186.00 per machine-hour.

$41.00 per machine-hour.

$236.00 per machine-hour.

$195.00 per machine-hour.