On September 30, the fixed manufacturing overhead account of Gordon Ltd. showed a debit balance of $5832 after fixed manufacturing overhead had been applied for the month. If the actual total manufacturing overhead cost incurred in September was $118868 and the production was 7731 units, then what was the rate for applying fixed manufacturing overhead cost? Select one:

a. $ 15.38 per unit

b. $ 16.13 per unit

c. $ 14.62 per unit

d. $ 15.62 per unit