JJ Materials and Construction Corporation produces much and distributes the product by using dump trucks. The company unes budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data Budgeted output units Budgeted fleet hours Budgeted variable manufacturing overhead costs for 695 loads Actual output units produced and delivered Actual fleet hours Actual variable manufacturing overhead costs What is the budgeted variable manufacturing overhead cost per unit? 695 truckloads 417 hours $64.21800 620 Buckloads 342 hours $59,350.00 OA $154.00 per unit OB. $92:40 per unit OC $173.56 per unit OD. $95.74 per unit