Bolt Industries Gathered the Following Information for the Month Ended

Bolt Industries gathered the following information for the month ended March 31: The static budget volume is 4,500 units:
Overhead flexible budget:
$\begin{array} { | l | r | r | r | } \hline \text { Number of units } & 8,000 & 9,000 & 10,000 \\\hline \text { Standard machine hours } & 12,000 & 13,500 & 15,000 \\\hline \text { Budgeted overhead costs: } & & & \\& & & \\\hline \text { Variable } & \$ 48,000 & \$ 54,000 & \$ 60,000 \\\hline \text { Fixed } & \$ 33,750 & \$ 33,750 & \$ 33,750 \\\hline\end{array}$ Actual production was 10,000 units.Actual overhead costs were $26,000 for variable costs and $35,000 for fixed costs.Actual machine hours worked were 14,100 hours.
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What is the standard variable overhead rate per machine hour?

A) $3.60
B) $2.00
C) $2.50
D) $4.00