Thomlin Company forecasts that total factory overhead for the current year will be $10,808,000 with 193,000 total machine hours. Year to date, the actual overhead is $4,717,000, and the actual machine hours are 89,000 hours. The predetermined factory overhead rate based on machine hours is

a. $121 per machine hour

b. $53 per machine hour

c. $56 per machine hour

d. $24 per machine hour