Really Great Corporation Manufactures Industrial-Sized Landscaping Trailers and Uses Budgeted

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:
$\begin{array}{lr}\text {Budgeted output units }&40,000 units\\\text {Budgeted machine-hours }&10,000 houts\\\text {Budgeted variable manufacturing overhead costs for 40,000 units }&\$ 310,000\\\end{array}$

$\begin{array}{ll}\text { Actual output units produced } & 36,500 \text { units } \\\text { Actual machine-hours used } & 14,600 \text { hours } \\\text { Actual variable manufacturing overhead costs } & \$ 350,400\end{array}$
What is the budgeted variable overhead cost rate per output unit?

A) $9.60
B) $12.40
C) $7.75
D) $31.00