Pinacle Corp. budgeted $258,100 of overhead cost for the current year. Actual overhead costs for the year were $252,060. Pinacle's plantwide allocation base, machine hours, was budgeted at 45,910 hours. Actual machine hours were 51,310. A total of 107,940 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 $2.39 per machine hour Oh. $2.34 per machine hour O $5.62 per machine bour Od. $5.49 per machine hour