The Thomlin Company forecasts that total overhead for the current year will be $11,883,000 with 165,000 total machine hours. Year to date, the actual overhead is $7,744,000 and the actual machine hours are 94,000 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.$47 per machine hour

b.$72 per machine hour

c.$126 per machine hour

d.$82 per machine hour