Calculator Pinacle Corp. budgeted $238,780 of overhead cost for the current year. Actual overhead costs for the year were $221,560. Pinacle's plantwide allocation base, machine hours, was budgeted at 50,040 hours. Actual machine hours were 57,430. A actually produced. Pinacle's plantwide factory overhead rate for the current year is: total of 98,360 units was budgeted to be produced and 98,000 units were Oa, $2.25 per machine hour Ob. $4.77 per machine hour Oc. $2.43 per machine hour d. $4.43 per machine hour