The Estimated Manufacturing Overhead Cost Was $26,000 and Estimated Machine

The estimated manufacturing overhead cost was $26,000 and estimated machine hours were 14,000. Actual manufacturing overhead cost was $30,000 and actual machine hours were 12,000. The overhead application rate per hour based on machine hours is: (Round your answer to the nearest cent.)

A) $1.86.
B) $2.50.
C) $2.14.
D) $2.17.