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Pinnacle Corp. budgeted $259,060 of overhead cost for the current year. Actual overhead costs for the year were $237,820. Pinnacle's plantwide allocation base, machine hours, was budgeted at 46,030 hours. Actual machine hours were 47,330. A total of 108,530 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: . a. $5.17 per machine hour Ob. $5.63 per machine hour Oc. $2.39 per machine hour Od. $2.19 per machine hour