Thomlin Company forecasts that total factory overhead for the current year will be $$11,313,000$ with $150,000$ total machine hours. Year to date, the actual factory overhead is $$7,642,000$ and the actual machine hours are $84,000$ hours. The predetermined factory overhead rate based on machine hours is

Round the factory overhead rate to the nearest dollar before multiplying by the number of hours.

a$.$ $$51$ per machine hour

b$.$ $$75$ per machine hour

c$.$ $$91$ per machine hour

d$.$ $$135$ per machine hour