Pinnacle Corp budgeted 5250,940 of overhead eost for the current year. Actual owertiead costs for the year were 5245,390. Pinnacle's plantwide allocation base, machine hours, was budgeted at 45,360 hours. Actual mbchine hours were-47,040. A total of 93,050 units was budgeted to be oroduced and 96,000 units nere actipliy produced Pinnacle's plantwide foctory overhead rate for the cument year is: c. 15 at per machae towit at 54 s. pre mukine hew