Thomlin Company forecasts that total overhead for the current year will be $11,995,000 with 174,000 total machine hours. Year to date, the actual overhead is $7,755,000 and the actual machine hours are 100,000 hours. The predetermined overhead rate based on machine hours is Round the factory overhead rate to the nearest dollar before multiplying by the number of hours. Oa. $78 per machine hour Ob. $45 per machine hour Oc. $120 per machine hour Od. $69 per machine hour