Pinacle Corp. budgeted $218,870 of overhead cost for the current year. Actual overhead costs for the year were $202,840. Pinacle's plantwide allocation base, machine hours, was budgeted at 46,230 hours. Actual machine hours were 48,160. A total of 105,910 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is: O a $4.73 per machine hour Ob. $2.07 per machine hour Oc. $4.39 per machine hour Od. $1.92 per machine hour