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BEST Corp. budgeted $700,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. BEST's plantwide allocation base, machine hours,

BEST Corp. budgeted $700,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. BEST's plantwide allocation base, machine hours, was budgeted at 100,000 hours. Actual machine hours were 80,000. A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. BEST's plantwide factory overhead rate for the current year is?

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