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Pinnacle Corp. budgeted $$700,000$ of overhead cost for the current year. Actual overhead costs for the year were $$650,000.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $100,000$ hours. Actual machine hours were $80,000.$ A total of $100,000$ 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$.$ $$6\mathrm{.}50$ per machine hour

b$.$ $$8\mathrm{.}13$ per machine hour

c$.$ $$7\mathrm{.}00$ per machine hour

d$.$ $$8\mathrm{.}75$ per machine hour