Majestic Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to Kthe company's manufacturing overhead data Budgeted output units Budgeted machine-hours Budgeted variable manufacturing overhead costs for 31,000 units Actual output units produced Actual machine-hours used Actual variable manufacturing overhead costs 31,000 units 16,585 hours $414,625 34,000 units 15,000 hours $431,817 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. $13.93 OB. $12.70 OC. $13.38 D. $12.19