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 Budgeted machine-hours Budgeted variable manufacturing overhead costs for 40,000 units 40,000 units 10,000 hours $310,000 Actual output units produced Actual Actual variable manufacturing overhead costs 36,500 units 14,600 hours machine-hours used $350,400 What is the budgeted variable overhead cost rate per output unit? OA. S7.75 0 B. $12.40 C. $31.00 OD. S9.60