Pinnacle Corp. budgeted $271,520 of overhead cost for the current year. Actual overhead costs for the year were $261,350. Pinnacle's plantwide allocation base, machine hours, was budgeted at 52,840 hours. Actual machine hours were 43,570. A total of 105,320 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: Oa. $4.95 per machine hour Ob. $2.58 per machine hour Oc. $2.48 per machine hour Od. $5.14 per machine hour Botosan Factory has budgeted factory overhead for the year at $760,114, and budgeted direct labor hours for the year are 457,900. If the actual direct labor hours for the month of May are 416,700, the overhead allocated for May is Oa. $691.722 Ob. $712474 Oc. $587,964 Od. $836,984