Willis Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data:

Budgeted output units 30,000 units

Budgeted machine-hours 10,000 hours

Budgeted variable manufacturing overhead costs for 30,000 units $322,500

Actual output units produced 44,000 units

Actual machine-hours used 14,400 hours

Actual variable manufacturing overhead costs $484,000

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