Pinnacle Corp. budgeted $268,580 of overhead cost for the current year. Actual overhead costs for the year were $220,590. Pinnacle's plantwide allocation base, machine hours, was budgeted at 50,950 hours. Actual machine hours were 51,860. A total of 99,030 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is