Home Plate Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead....

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Accounting

Home Plate Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 7,000 units Budgeted machine-hours 19,000 hours Budgeted variable manufacturing overhead costs for 7,000 units $119,000 Actual output units produced 6,000 units Actual machine-hours used 18,000 hours Actual variable manufacturing overhead costs $108,000 What is the budgeted variable overhead cost rate per output unit? A. $6.00 B. $18.00 C. $6.26 D. $17.00

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