Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
Henendez Co. collects its fixed overhead into a single cost pool. The budget for April was $600,000 and $775,000 was actually spent. April production was 15,000 units with actual machine hours of 12,000. Budgeted production for April was 12,000 units using 14,000 machine hours.
-What is the budgeted fixed overhead rate per output unit (round to nearest dollar) ?

A) $50 per unit
B) $43 per unit
C) $52 per unit
D) $65 per unit