Please show all steps so I can fully understand how to solve. thank you

On September 30, the fixed manufacturing overhead account of Gordon Ltd. showed a debit balance of $5893 after fixed manufacturing overhead had been applied for the month. If the actual total manufacturing overhead cost incurred in September was $109762 and the production was 8087 units, then what was the rate for applying fixed manufacturing overhead cost? Select one: a. $ 0.73 per unit b. $ 12.84 per unit O C .$ 13.57 per unit d. S 13.84 per unit