Access systems allocates manufacturing overhead based on machine hours. each connector should require 13 machine hours. according to the static budget, access expected to incur the following: 1,300 machine hours per month (100 connectors x 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $7,535 in fixed manufacturing overhead costs during august, access actually used nbsp 400 machine hours to make 95 connectors and spent $5,500 in variable manufacturing costs and $9,300 in fixed manufacturing overhead costs. access' standard variable manufacturing overhead allocation rate is