Pinnacle Corp. budgeted $245,870 of overhead cost for the current year. Actual overhead costs for the year were $205,340.Pinnacle's plantwide allocation base, machine hours, was budgeted at 53,950 hours. Actual machine hours were 48,370. A total of 98,990 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 5207 pre machine hour b. 52.48 per machine hour c. $456 per machine hour d. 53per machine hour