Pinacle Corp. budgeted $215,180 of overhead cost for the current year. Actual overhead costs for the year were $209,890. Pinacle's plantwide allocation base, machine hours, was budgeted at 48,190 hours. Actual machine hours were 51,680. A total of 109,630 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is: a. $4.36 per machine hour b. $4.47 per machine hour c. $1.91 per machine hour d. $1.96 per machine hour