Hawthorn Company uses a standard costing system. During the past year, Hawthom applied its variable manufacturing overhead (VMOH) costs to products using machine hours (MHs) as the allocation base. Additional information for the year just ended is: 17 If Hawthorn's standards call for 2MHs per unit, actual units produced for the year were (choose the closest number): A. 5,931 units B. 5,720 units C. 5,417 units D. 11,440 units E. None of above