Really Great Corporation manufactures industrialminussized landscaping trailers and uses budgeted machineminushours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 25,000 units Budgeted machinehours 10,000 hours Budgeted variable manufacturing overhead costs for 25,000 units $380,000 Actual output units produced 18,125 units Actual machinehours used 14,500 hours Actual variable manufacturing overhead costs $362,500 What is the budgeted variable overhead cost rate per output unit?

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

A. $15.20

B. $ 30.40

C. $38.00

D. $ 20.00