Royal Company uses a single cost pool for fixed manufacturing overhead. The amount for June $2022$ was budgeted at $$500,000$; however, the actual amount was $$700,000.$ Actual production for June was $12,500$ units, and actual machine hours were $10,000.$ Budgeted production included $17,750$ units and $12,375$ machine hours.What is Regal Company$$s budgeted fixed overhead rate per machine hour?

a$.$ $$28\mathrm{.}17$

b$.$ $$39\mathrm{.}44$

c$.$ $$40\mathrm{.}40$

d$.$ $$56\mathrm{.}56$

e$.$ $$65\mathrm{.}17$