The following information was taken from the annual manufacturing overhead cost budget of Sunland Company. Variable manufacturing overhead costs $48850 Fixed manufacturing overhead costs $32000 Normal production level in labor hours 23100 Normal production level in units 5775 Standard labor hours per unit During the year, 5600 units were produced, 22340 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 $6.53. $3.50. $4.00. $2.31