Garrity Corporation Bases Its Predetermined Overhead Rate on Variable Manufacturing

Garrity Corporation bases its predetermined overhead rate on variable manufacturing overhead cost of $6.80 per machine-hour and fixed manufacturing overhead cost of $503,272 per period.If the denominator level of activity is 7,600 machine-hours,the variable element in the predetermined overhead rate would be:

A) $6.80
B) $72.16
C) $66.22
D) $73.02