Thomlin Company forecasts that total factory overhead for the current year will be $$11,995,000$ with $166,000$ total machine hours. Year to date, the actual factory overhead is $$7,752,000$ and the actual machine hours are $90,000$ 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$.$ $$86$ per machine hour

b$.$ $$133$ per machine hour

c$.$ $$47$ per machine hour

d$.$ $$72$ per machine hour