Pinacle Corp. budgeted $206,490 of overhead cost for the current year. Actual overhead costs for the year were $202,300. Pinacle's plantwide allocation base, machine hours, was budgeted at 47,210 hours. Actual machine hours were 43,740. A total of 99,080 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is:

Below are the steps in the measurement process of external transactions. arrange them from first (1) to last (6). event step post transactions to the general ledger. assess whether the transaction results in a debit or credit to account balances. use source documents to identify accounts affected by an external transaction. analyze the impact of the transaction on the accounting equation. prepare a trial balance. record the transaction in a journal using debits and credits.