The following information was taken from the annual manufacturing overhead cost budget of Sunland Company. Variable manufacturing overhead costs $44300 Fixed manufacturing overhead costs $25000 Normal production level in labor hours 23100 Normal production level in units 5775 Standard labor hours per unit 4 During the year, 5600 units were produced, 19340 hours were worked, and the actual manufacturing overhead was $151200. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Sunland's total overhead rate is O $3.00. O $2.31. O $6.53. O $4.00.