CR Pinnacle Corp. budgeted $232,680 of overhead cost for the current year. Actual overhead costs for the year were $212,610. Pinnacle's plantwide allocation base, machir budgeted at 51,410 hours. Actual machine hours were 47,110. A total of 107,350 units was budgeted to be produced and 98,000 units were actually produced. Purnace factory overhead rate for the current year is: . a. $4.14 per machine hour Ob. $1.98 per machine hour Oc. $2.17 per machine hour Od $4.53 per machine hour