15) Yellow Mountain Manufacturing factors practical capacity as a denominator to calculate budgeted fixed overhead. Theoretical capacity is 12,000 units per year with practical capacity of 9,000 units per year. Budgeted fixed overhead costs were $690,000 and actual overhead costs were $730,000 with actual output of 8,000 units. Which of the following statements is true? A) The budgeted cost per unit of supplying the capacity was $86.25 B) The actual cost of supplying capacity was $76.67 per unit C) The budgeted cost of supplying the capacity was $76.67 per unit D) The budgeted cost of supplying the capacity was $57.50 per unit