Pinacle Corp. budgeted $234,200 of overhead cost for the current year. Actual overhead costs for the year were $206,820. Pinacle's plantwide allocation base, machine hours, was budgeted at 48,900 hours. Actual machine hours were 45,980. A total of 91,260 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is: Oa. $4.79 per machine hour Ob. $4.23 per machine hour Oc. $2.27 per machine hour Od. $2.57 per machine hour