Thomlin Company forecasts that total factory overhead for the current year will be $$7,912,000$ with $172,000$ total machine hours. Year to date, the actual overhead is $$4,165,000,$ and the actual machine hours are $85,000$ hours. The predetermined factory overhead rate based on machine hours is

a$.$ $$24$ per machine hour

b$.$ $$49$ per machine hour

c$.$ $$93$ per machine hour

d$.$ $$46$ per machine hour