Pinnacle Corp. budgeted $247,320 of overhead cost for the current year. Actual overhead costs for the year were $209,310. Pinnacle's plantwide allocation base, machine hours, was budgeted at 46,490 hours. Actual machine hours were 55,710. A total of 98,150 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: