Pinnacle Corp. budgeted $206,230 of overhead cost for the current year. Actual overhead costs for the year were $201,190. Pinnacle's plantwide allocation base, machine hours, was budgeted at 48,040 hours. Actual machine hours were 57,620. A total of 90,130 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: Oa. $2.23 per machine hour Ob. $4.29 per machine hour Oc. $2.29 per machine hour Od. $4.19 per machine hour