Pinnacle Corp. budgeted $252,480 of overhead cost for the current year. Actual overhead costs for the year were $215,000. Pinnacle's plantwide allocation base, machine hours, was budgeted at 47,130 hours. Actual machine hours were 46,200. A total of 104,870 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. $4.56 per machine hour b. $241 per machine hour c. $5,36 per machine hour d. $2.05 per machine hour