J&J Materials and Construction Corporation Produces Mulch and Distributes the Product

J&J Materials and Construction Corporation produces mulch and distributes the product by using dump trucks.The company uses budgeted fleet hours to allocate variable manufacturing overhead.The following information pertains to the company's manufacturing overhead data:
$\begin{array}{ll}\text { Budgeted output units } & 710 \text { truckloads } \\\text { Budgeted fleet hours } & 568 \text { hours } \\\text { Budgeted variable manufacturing overhead costs for } 710 \text { loads } & \$ 87,756.00\end{array}$
$\begin{array}{ll}\text { Actual output units produced and delivered } & 635 \text { truckloads } \\\text { Actual fleet hours } & 468 \text { hours } \\\text { Actual variable manufacturing overhead costs } & \$ 82,896.00\end{array}$
What is the budgeted variable manufacturing overhead cost per unit?

A) $154.50 per unit
B) $177.13 per unit
C) $130.54 per unit
D) $123.60 per unit