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Pinnacle Corp. budgeted $255,150 of overhead cost for the current year. Actual overhead costs for the year were $240,290. Pinnacle's plantwide allocation base, machine hours,

Pinnacle Corp. budgeted $255,150 of overhead cost for the current year. Actual overhead costs for the year were $240,290. Pinnacle's plantwide allocation base, machine hours, was budgeted at 47,470 hours. Actual machine hours were 42,230. A total of 98,320 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is:

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