The Thomlin Company forecasts that total overhead for the current year will be $11,338,000 with 189,000 total machine hours. Year to date, the actual overhead is $7,739,000 and the actual machine hours are 81,000 hours. The predetermined overhead rate based on machine hours is Round the factory overhead rate to the nearest dollar before multiplying by the number of hours.

a. $140 per machine hour b. $60 per machine hour c. $41 per machine hour d. $96 per machine hour