A company manufactures football helmets and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:

Budgeted output units

$28,475$ units

Budgeted machine$-$hours $17,085$ hours

Budgeted variable manufacturing overhead cos$$ts for $28,475$ units $$358,785$

Actual output units produced $32,475$ units

Actual machine$-$hours used $15,000$ hours

Actual variable manufacturing overhead costs $$384,060$

What is the flexible$=$budget amount for variable manufacturing overhead?

$$409,185$

$$358,785$

$$336,755$

$$384,060$