Use the Following Information to Answer the Questions Below:
Baseballic

Multiple Choice

Use the following information to answer the questions below:
Baseballic Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:
$\begin{array}{lr}\text { Budgeted output units } & 11,250 \text { units } \\\text { Budgeted machine-hours } & 22,500 \text { hours } \\\text { Budgeted variable manufacturing overhead costs for } 11,250 \text { units } & \$ 213,750 \\\text { Actual output urits produced } & 11,500 \text { units } \\\text { Actual machine-hours used } & 22,000 \text { hours } \\\text { Actual variable manufacturing overhead costs } & \$ 225,000\end{array}$
-What is the amount of the budgeted variable manufacturing overhead cost per unit?

A) $9.50 per unit
B) $18.58 per unit
C) $19.00 per unit
D) $19.56 per unit