Majestic corporation manufactures wheel barrows and uses budgeted machine hours to allocate variable manufacturing overhead. the following information relates to the company's manufacturing overhead data: budgeted output units 31 comma 00031,000 units budgeted machineminus−hours 16 comma 58516,585 hours budgeted variable manufacturing overhead costs for 31 comma 00031,000 units $ 331 comma 700$331,700 actual output units produced 35 comma 00035,000 units actual machineminus−hours used 14 comma 60014,600 hours actual variable manufacturing overhead costs $ 448 comma 192$448,192 what is the amount of the budgeted variable manufacturing overhead cost per unit? (do not round any intermediary calculations. round your final answer to the nearest cent.)