Christine Corporation manufactures baseball uniforms and uses budgeted machinehours 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?

$$18\mathrm{.}00$

$$12\mathrm{.}21$

$$19\mathrm{.}00$