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#$20$ Pinnacle Corp. budgeted $$252,670$ of overhead cost for the current year. Actual overhead costs for the year were $$201,090.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $48,150$ hours. Actual machine hours were $51,580.$ A total of $104,650$ units was budgeted to be produced and $98,000$ units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is:

a$.$ $$1\mathrm{.}92$ per machine hour

b$.$ $$4\mathrm{.}18$ per machine hour

c$.$ $$2\mathrm{.}41$ per machine hour

d$.$ $$5\mathrm{.}25$ per machine hour