Pinnacle Corp. budgeted $271,730 of overhead cost for the current year. Actual overhead costs for the year were $213,730. Pinnacle's plantwide allocation base, machine hours, was budgeted at 52,130 hours. Actual machine hours were 51,170. A total of 95,070 units was budgeted to be produced and 98,000 units were actually produced. Pinnade's plantwide factory overhead rate for the current year is: Oa. $2.86 per machine hour Ob. $2.25 per machine hour Oc. $4.10 per machine hour Od. $5.21 per machine hour