Pinacles budgeted $269920 of overhead for 2012. actual overhead ccosts for the year were $256030,000. Pinacle's plantwide allocation base, machine hours, was budgeted at $48700 hrs. Actual machine hours 40520 . A total of 90410 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for 2012 is?