Thomlin Company forecasts that total overhead for the current year will be $13,528,000 with 178,000 total machine hours. Year to date, the actual overhead is $6,864,000, and the actual machine hours are 88,000 hours. The predetermined overhead rate based on machine hours is

Round the answer to the nearest dollar.

a.$78 per machine hour

b.$154 per machine hour

c.$76 per machine hour

d.$39 per machine hour