Randy's Production Company Uses a Single Cost Pool for Fixed

Randy's Production Company uses a single cost pool for fixed manufacturing overhead.The amount for May 2018 was budgeted at $250,000; however, the actual amount was $350,000.Actual production for May was 12,500 units, and actual machine hours were 10,000.Budgeted production included 17,750 units and 12,375 machine hours.What is the budgeted fixed overhead rate per input unit?

A) $25.00 per unit
B) $35.00 per unit
C) $20.00 per unit
D) $14.09 per unit
E) $14.08 per unit