Thomlin Company forecasts that total factory overhead for the current year will be $$11,954,000$ with $178,000$ total machine hours. Year to date, the

actual factory overhead is $$7,510,000$ and the actual machine hours are $86,000$ 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$.$ $$67$ per machine hour

b$.$ $$139$ per machine hour

c$.$ $$42$ per machine hour

d$.$ $$87$ per machine hour