Green Energy Inc. produces fertilizer and distributes the product by using his tanker trucks. Green ...

Green Energy Inc. produces fertilizer and distributes the product by using his tanker trucks. Green Energy uses budgeted fleet hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:

Budgeted output units730 truckloads
Budgeted fleet hours511 hours
Budgeted pounds of fertilizer24,000,000 pounds
Budgeted variable manufacturing overhead costs for 730 loads$89,425

Actual output units produced and delivered720 truckloads
Actual fleet hours436 hours
Actual pounds of fertilizer produced and delivered25,200,000 pounds
Actual variable manufacturing overhead costs$87,120

What is the budgeted variable overhead cost rate per output unit?
A) $120.00
B) $122.50
C) $123.69
D) $121.00