Lancelot Corporation Manufactures Tennis Gear and Uses Budgeted Machine-Hours to Allocate

Lancelot Corporation manufactures tennis gear and uses budgeted machine-hours to allocate variable manufacturing overhead.The following information relates to the company's manufacturing overhead data:

$\begin{array}{ll}\text { Actual output units produced } & 9,800 \text { units } \\\text { Actual machine-hours used } & 28,100 \text { hours } \\\text { Actual variable manufacturing overhead costs } & \$ 250,000\end{array}$
What is the amount of the budgeted variable manufacturing overhead cost per unit?

A) $2.40 per unit
B) $6.98 per unit
C) $7.20 per unit
D) $25.51 per unit