The data for a manufacturing business are shown below. Budgeted factory overheads: $\$144\,000$ Budgeted machine hours: $40\,000$ Actual factory overheads: $\$147\,600$ Actual machine hours: $36\,000$ Calculate the overhead absorption rate per machine hour.
- A$\$3.60$
- B$\$3.69$
- C$\$4.00$
- D$\$4.10$