Christine Corporation manufactures baseball uniforms and uses budgeted machine- hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units: 10,000 units Budgeted machine-hours: 15,000 hours Budgeted variable overhead costs for 15,000 hours: $180,000 Actual output units produced: 9,000 units Actual machine-hours used: 14,000 hours Actual variable overhead costs: $171,000 What is the budgeted variable overhead cost per unit? $19.00 $12.00 $12.21 $18.00