Pinnacle Corp. budgeted $$224,990$ of overhead cost for the current year. Actual overhead costs for the year were $$211,340.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $48,690$ hours. Actual machine hours were $55,480.$ A total of $94,860$ units was budgeted to be produced and $98,000$ units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is:

a$.$ $$4\mathrm{.}62$ per machine hour

b$.$ $$4\mathrm{.}34$ per machine hour

c$.$ $$2\mathrm{.}23$ per machine hour

d$.$ $$2\mathrm{.}37$ per machine hour