Pi nacle Corp. budgeted $243,940 of overhead cost for the current year. Actual overhead costs for the year were $225,180. e's plantwide allocation base, machine hours, was budgeted at 49,850 hours. Actual machine hours were 47,020. A total of 108,.250 units was budgeted to be produced and 98,000 units were actually produced. Pinacde's plantwide factory overhead rate for the current year is: Oa. $4.89 per machine hour Ob. $2.08 per machine hour Oc. $4.52 per machine hour Od. $2.25 per machine hour