Razor manufactures scooters for children. The following is some manufacturing overhead data for the current fiscal year:

Variable Overhead: Actual $82,000; Flexible Budget $82,300; Amount Allocated $82,300

Fixed Overhead: Actuals $240,100; Flexible Budget $238,050; Amount Allocated $254,435

Additional Information:

Budgeted number of output units: 777

Planned allocation rate: 2.5 machine hours per unit

Actual number of machine-hours used: 1,740

Static-budget variable manufacturing overhead costs: $77,000

Calculate the budgeted variable manufacturing overhead costs per machine-hour.

Question 10 options:

A)

$50.12

B)

$39.64

C)

$51.10

D)

$47.13