Pinnacle Corp. budgeted $$264,770$ of overhead cost for the current year. Actual overhead costs for the year were $$210,460.$ Pinnacle's plantwide allocation base, machine hours, was budgeted at $53,340$ hours. Actual machine hours were $58,730.$ A total of $108,690$ 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$.$ $$4\mathrm{.}96$ per machine hour b$.$ $$1\mathrm{.}94$ per machine hour c$.$ $$3\mathrm{.}95$ per machine hour d$.$ $$2\mathrm{.}44$ per machine hour