Thomlin Company forecasts that total overhead for the current year will be $12,960,000 with 162,000 total machine hours. Year to date, the actual overhead is $6,640,000, and the actual machine hours are 80,000 hours. The predetermined overhead rate based on machine hours is

Round the answer to the nearest dollar.

a.$83 per machine hour

b.$41 per machine hour

c.$80 per machine hour

d.$162 per machine hour