Pinnacie Corp. budgeted $243,480 of overhead cost for the current year. Actual overhead costs for the year were $215,830. Pinnacles plantwide allocation base, machine hours, was budgeted at 48,110 hours. Actual machine hours were 55,420 A total of 102,850 units was budgeted to be produced and 98,000 units were actually produced Pinnacles plantwide factory overhead rate for the current year is: