Wilkerson Company forecasts that total overhead for the current year will be $10,440,000 with 200,000 total machine hours. Year to date, the actual overhead is $8,575,000 and the actual machine hours are 115,000 hours. The predetermined overhead rate based on machine hours is closest to

A. $69. 00 per machine hour B. $90.78 per machine hour C. $74.56 per machine hour D. $52.20 per machine hour