Pinacle Corp. budgeted $250,040 of overhead cost for the current year, Actual overhead costs for the year were $220,130. Pinacle's plantwide allocation base, machine hours, was budgeted at 51,460 hours. Actual machine hours were 44,880. A total of 104,820 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. $4.28 per machine hour Ob. $4.36 per machine hour Oc. $2.39 per machine bour Od. $2.10 per machine hour