Alka Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 26,750 units Budgeted machine-hours 10,700 hours Budgeted variable manufacturing overhead costs for 26,750 units $395,900 Actual output units produced 18,125 units Actual machine-hours used 14,500 hours Actual variable manufacturing overhead costs $348,000 What is the budgeted variable overhead cost rate per output unit? O $14.80 O $19.20 O $37.00 O $29.60