Pinnacle Corp. budgeted $215,600 of overhead cost for the current year. Actual overhead costs for the year were $200,450. Pinnacle's plantwide allocation base, machine hours, was budgeted at 50,510 hours. Actual machine hours were 49,790. A total of 94,140 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: