Really Great Corporation manufactures industrial-sized landscaping trailers and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units units Budgeted machine-hours hours Budgeted variable manufacturing overhead costs for 40,000 units $310,000 Actual output units produced units Actual machine-hours used hours Actual variable manufacturing overhead costs $350,400 40,000 10,000 36,500 14,600 What is the budgeted variable overhead cost rate per output unit? O $12.40 O $7.75 $31.00 $9.60