A flexible budget for 26,000 hours revealed variable manufacturing overhead of $98,000 and fixed manufacturing overhead of $134,000. The budget for 39,000 hours would reveal total overhead costs of: (Round your intermediate calculations to 2 decimal places. Round your final answer to the nearest dollar.)

A. $394,000.

B. $232,000.

C. $377,000.

D. $281,030.

E. $338,000.