Pinnacle Corp, budgeted $231,070 of overhead cost for the current year. Actual overhead costs for the year were $224,270. Pinnacle's plantwide allocation base, machine hours, was budgeted at 46,310 hours. Actual machine hours were 40,470. A total of 106,670 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 $4.99 per machine hour b. $2.17 per machine hour c. $4.84 per machine hour d. $2.10 per machine hour