pinnacle Corp. budgeted $262,220 of overhead cost for the current year. Actual overhead costs for the year were $257,640. Pinnacle's plantwide allocation base, machine hours, was budgeted at 45,150 hours. Actual machine hours were 53,260. A total of 97,480 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.$2.69 per machine hour b.$5.71 per machine hour c.$5.81 per machine hour d.$2.64 per machine hour