Pinnacle Corp. budgeted $243,440 of overhead cost for the current year. Actual overhead costs for the year were $204,840. Pinnacle's plantwide allocation base, machine hours, was budgeted at 48,580 hours. Actual machine hours were 58,750. A total of 99,800 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. $2.44 per machine hour Ob. $5.01 per machine hour Oc. $2.05 per machine hour Gd. $4.22 per machine hour