The Cranford Company Forecasts That Total Overhead for the Current

The Cranford Company forecasts that total overhead for the current year will be $15,000,000 and that total machine hours will be 200,000 hours.Year to date,the actual overhead is $8,000,000 and the actual machine hours are 100,000 hours.If the Crawford Company uses
A predetermined overhead rate based on machine hours for applying overhead,what is that overhead rate?

A) $80 per machine hour
B) $150 per machine hour
C) $75 per machine hour
D) $40 per machine hour