Pinnacle Corp. budgeted $$226,710$ of overhead cost for the current year. Actual overhead costs for the year were $$224,150.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $53,600$ hours. Actual machine hours were $51,790.$ A total of $100,210$ units was budgeted to be produced and $98,000$ units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is:

a$.$ $$2\mathrm{.}26$ per machine hour

b$.$ $$4\mathrm{.}18$ per machine hour

c$.$ $$4\mathrm{.}23$ per machine hour

d$.$ $$2\mathrm{.}24$ per machine hour