Assume $(1)$ actual machine$-$hours worked during the period of $54,000$ hours, $(2)$ estimated machine$-$hours to be worked during the coming period of $55,000$ hours, $(3)$ manufacturing overhead applied to production during the period of $$432,000,$ and $(4)$ estimated variable manufacturing overhead per machine$-$hour of $$2\mathrm{.}25.$ The estimated fixed manufacturing overhead cost is closest to:

Multiple Choice

$$316,250.$

$$308,250.$

$$310,500.$

$$312,750.$