Loise Inc, a Manufacturing Company, Forecasts That Total Overhead for the the Current

Loise Inc., a manufacturing company, forecasts that total overhead for the current year will be $19,250,000, and total machine hours will be 350,000 hours.However, the actual overhead is $6,095,000, and the actual machine hours are 142,000 hours.If the company uses a predetermined overhead rate based on machine hours for applying overhead, what is the predetermined overhead rate?

A) $23 per machine hour
B) $192 per machine hour
C) $55 per machine hour
D) $43 per machine hour