Pinnacle Corp budgeted $251,700 of overhead cost for the current year. Actual overhead costs for the year were $248,140. Pinnacle's plantwide allocation base, machine hours, was budgeted at 52,160 hours Actual machine hours were 46,980. A total of 105,820 units was budgeted to be produced and 90,000 units were actually produced. Pinnade's plantwide factory overhead rate for the current year is Oa 12.34 per machine heur Ob 5476 per machine hour Oc. 1233 per machiner Od. 143 per machine hour