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The standard rate per unit equals the variable portion of the predetermined overhead rate.
The Standard rate per unit refers to the accepted or budgeted rate per unit for a cost.
The Standard rate per unit is different from Actual rate per unit because Standard rate is the estimated rate while Actual rate is the realized rate.
Variable overhead are the costs of operation which fluctuates with the level of the business/manufacturing activity.
Therefore, Option A is correct because the standard rate per unit which is expected to be paid for the variable overhead equals the predetermined overhead rate.
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