Daub, Inc Gathered the Following Information for the Month Ended March

Daub, Inc. gathered the following information for the month ended March 31, 2009:
$$\begin{array} { | l | c | c | c | } \hline \text { The static budget volume is 4,500 units: } & & & \\\hline \text { Overhead flexible budget: } & & & \\\hline \text { Number of units } & 4,000 & 4,500 & 5,000 \\\hline \text { Standard machine hours } & 12,000 & 13,500 & 15,000 \\\hline \text { Budgeted overhead costs: } & & & \\\hline \text { Variable } & \$ 24,000 & \$ 27,000 & \$ 30,000 \\\hline \text { Fixed } & \$ 33,750 & \$ 33,750 & \$ 33,750 \\\hline\end{array}$$ Actual production was 5,000 units. Actual overhead costs were $26,000 for variable costs and $35,000 for fixed costs. Actual machine hours worked were 14,100 hours. What is the standard rate of variable overhead per machine hour?

A) $1.84
B) $2.50
C) $2.00
D) $1.50