Bluebell Corporation has the following overhead budget for the month of October.

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20,000 units Budgeted production Budgeted machine hours Budgeted direct labor hours Budgeted variable manufacturing overhead costs 6,000 machine hours 8,000 labor hours Supplies Utilities S24,000 $48,000 Budgeted fixed manufacturing overhead costs: Supervision Insurance $19,500 S 3,800 S 8,700 Depreciation Bluebell employs a standard costing system and applies the variable overhead costs based on the standard machin hours and the fixed overhead the standard labor hours. At the end of October, the company finds its variable overhead and fixed overhead account under- or over-applied by the following amounts: Actual production in October 24,000 units.. Variable overhead - 2,000 d Fixed manufacturing overhead c S 3,000 overapplied 7 Determine the actual variable overhead cost per unit of the product (round to the nearest cent): A. S3.68 per unit B. S3.60 per unit C. S3.00 per unit D. S3.52 per unit E. Not determinable