Majestic Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:

Budgeted output units

49,100 units

Budgeted machine-hours

17,185 hours

Budgeted variable manufacturing overhead costs for 49,100 units

$395,255

Actual output units produced

51,100 units

Actual machine-hours used

14,700 hours

Actual variable manufacturing overhead costs

$412,875

What is the amount of the budgeted variable manufacturing overhead cost per unit? (Do not round any intermediary calculations. Round your final answer to the nearest cent.)

A. $8.05 B. $8.08 C. $8.41 D. $7.73