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Pinnacle Corp. budgeted $226,370 of overhead cost for the current year. Actual overhead costs for the year were $218,960. Pinnacle's plantwide allocation base, machine hours, was budgeted at 47,670 hours. Actual machine hours were 47,990. A total of 106,380 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: Oa. $4.59 per machine hour Ob. $2.13 per machine hour Oc. $4.75 per machine hour Od. $2.06 per machine hour