Thomlin Company forecasts that total overhead for the current year will be $11,220,000 with 187,000 total machine hours. Year to date, the actual overhead is $5,208,000, and the actual machine hours are 84,000 hours. The predetermined overhead rate based on machine hours is

Round the answer to the nearest dollar.

a.$134 per machine hour

b.$60 per machine hour

c.$62 per machine hour

d.$28 per machine hour