Pinnacle Corp. budgeted $300,000 of overhead cost for 2013. Actual overhead costs for the year were $290,000. Pinnacle's plant-wide allocation base, machine hours, was budgeted at 50,000 hours. Actual machine hours were 40,000. Budgeted units to be produced are 100,000 units. Pinnacle's plant-side factory overhead rate for 2013 is