A corporation is using a predetermined overhead rate of $$22\mathrm{.}30$ per machine$-$hour that was based on

estimated total fixed manufacturing overhead of $$446,000$ and $20,000$ machine$-$hours for the period.

The company incurred actual total fixed manufacturing overhead of $$412,000$ and $19,200$ total

machine$-$hours during the period. The amount of manufacturing overhead that would have been

applied to all jobs during the period is closest to:

$$446,000$

$$428,160$

$$405,860$

$$412,000$