Thomlin Company forecasts that total factory overhead for the current year will be $13,640,000 with 155,000 total machine hours. Year to date, the actual overhead is $7,371,000, and the actual machine hours are 81,000 hours. The predetermined factory overhead rate based on machine hours is Oa. $168 per machine hour Ob. $48 per machine hour Oc. $88 per machine hour Od. $91 per machine hour