If estimated production overhead in the printing department is $120,000 and actual overhead is $116,000 and estimated machine hours in the printing department are 30,000 hours and actual machine hours are 32,000 hours, using normal costing what is the pre-determined overhead rate for the printing department? Select one:

a. $3.63 per machine hour

b. $4.00 per machine hour

c. $3.87 per machine hour

d. None of these e. $3.75 per machine hour