Ambo mineral water ha produced 5000 unit during eptember 1999. Tandard labor time allowed i 2 hour per unit at $15/hour. During the month 8000 hour have been worked ta the total cot of $160000. Variable factory overhead i applied to product on the bai of direct labor hour. It wa etimated that $50000 variable factory overhead would be incurred. Actual variable factory overhead turned to be $48000. Find the budgeted variable overhead rate will be?