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Pinacle Corp. budgeted $271,750 of overhead cost for the current year. Actual overhead costs for the year were $214,180. Pinacle's plantwide allocation base, machine hours,

Pinacle Corp. budgeted $271,750 of overhead cost for the current year. Actual overhead costs for the year were $214,180. Pinacle's plantwide allocation base, machine hours, was budgeted at 54,260 hours. Actual machine hours were 43,950. A total of 104,620 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is:

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