Pinnacle Corp. budgeted $$239,490$ of overhead cost for the current year. Actual overhead costs for the year were $$207,190.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $53,820$ hours. Actual machine

hours were $56,530.$ A total of $100,590$ 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$.$ $$4\mathrm{.}45$ per machine hour

b$.$ $$3\mathrm{.}85$ per machine hour

c$.$ $$2\mathrm{.}06$ per machine hour

d$.$ $$2\mathrm{.}38$ per machine hour