Sooners Company Had the Following Information The Budgeted Factory- Overhead Rate Using Production Setups as the overhead

Sooners Company had the following information: $\begin{array}{ll}\text { Budgeted factory overhead } & \$ 78,000 \\\text { Actual factory overhead } & \$ 75,000 \\\text { Budgeted: Production setups } & 12,000 \\\text { Actual: Production setups } & 11,500\end{array}$ The budgeted factory- overhead rate using production setups as the cost driver is:

A) $6.52
B) $6.25
C) $6.78
D) $6.50