Home Plate 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

7,000 units

Budgeted machine-hours

19,000 hours

Budgeted variable manufacturing overhead costs for 7,000 units

$119,000

Actual output units produced

6,000 units

Actual machine-hours used

18,000 hours

Actual variable manufacturing overhead costs

$108,000

What is the budgeted variable overhead cost rate per output unit?

A. $6.00

B. $17.00

C. $6.26

D. $18.00