Pinnacle Corp. budgeted $269,170 of overhead cost for the current year. Actual overhead costs for the year were $265,280. Pinnacle's plantwide allocation base, machine hours, was budgeted at 52,230 hours. Actual machine hours were 59,760. A total of 103,730 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: Oa. $5.08 per machine hour Ob. $5.15 per machine hour Oc. $2.56 per machine hour Od. $2.59 per machine hour