The standard fixed factory overhead rate is based on 100% capacity of 135,000 machine hours for Interile Inc. The standard costs and the actual costs of factory overhead for the production of 32,000 units during March were as follows:

Actual: Factory overhead	$860,000
Standard: 100,000 hours at $8.00	800,000

If there was a $70,000 unfavorable volume variance for March, what is the standard fixed factory overhead cost rate?

a.$2.50

b.$3.00

c.$2.00

d.$3.50