Alka Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 51 comma 500 units Budgeted machine-hours 10 comma 300 hours Budgeted variable manufacturing overhead costs for 51 comma 500 units $ 329 comma 600 Actual output units produced 72 comma 000 units Actual machine-hours used 14 comma 400 hours Actual variable manufacturing overhead costs $ 388 comma 800 What is the budgeted variable overhead cost rate per output unit?