Answer the Following Questions Using the Information Below:
for 20X5,Irwin's

Answer the following questions using the information below:
For 20X5,Irwin's Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base.The accounting records contain the following information:
$$\begin{array} { l c c } & \text { Estimated } & \text { Actual } \\\text { Manufacturing overhead costs } & \$ 150000 & \$ 180000 \\\text { Machine-hours } & 30000 & 35000\end{array}$$
-Using job costing,the 20X5 budgeted manufacturing overhead rate is:

A) $4.00 per machine-hour.
B) $6.00 per machine-hour.
C) $5.00 per machine-hour.
D) $4.80 per machine-hour.