Healthy Earth Products Inc. produces fertilizer and distributes the product by using company trucks. The controller of the company uses budgeted fleet hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units Budgeted fleet hours Budgeted pounds of fertilizer Budgeted variable manufacturing overhead costs for 760 loads 760 truckloads 570 hours 24,000,000 pounds $99,180 Actual output units produced and delivered Actual fleet hours Actual pounds of fertilizer produced and delivered Actual variable manufacturing overhead costs 720 truckloads 510 hours 25,600,000 pounds $96,580 O A. $130.50 O B. $137.75 OC. $127.08 OD. $134.14