1. Thomlin Company forecasts that total overhead for the current year will be $14,664,000 with 188,000 total machine hours. Year to date, the actual overhead is $6,075,000, and the actual machine hours are 81,000 hours. The predetermined overhead rate based on machine hours is

   Round the answer to the nearest dollar.

   a.$181 per machine hour

   b.$78 per machine hour

   c.$75 per machine hour

   d.$32 per machine hour