Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Regal Company uses a single cost pool for fixed manufacturing overhead.The amount for June 2019 was budgeted at $500,000; however, the actual amount was $700,000.Actual production for June was 12,500 units, and actual machine hours were 10,000.Budgeted production included 17,750 units and 12,375 machine hours.
-What is Regal Company's budgeted fixed overhead rate per output unit?

A) $28.17 per unit
B) $39.44 per unit
C) $40.40 per unit
D) $56.56 per unit
E) $65.17 per unit