The following information was taken from the annual manufacturing overhead cost budget of Dog Company. Variable manufacturing overhead costs $69,300 Fixed manufacturing overhead costs $41,580 Normal production level in labor hours 23,100 Normal production level in units 5,775 Standard labor hours per unit During the year, 5,500 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Dog's total overhead rate is Select one: A. $1.80. B. $3.00. C. $4.80. D. $4.91. E. None of the above