Assume that Valdez Company, which manufactures snow shovels and snow blowers in a single factory, has total budgeted factory overhead costs of $$2,750,000$ for the year and $25,000$ total budgeted direct labor hours. Revenue is estimated to be $$10,000,000.$ Using the single plantwide rate method, what would be the factory overhead rate to apply?

a$.$ $$110$

b$.$ $$400$

c$.$ $$290$

d$.$ None of these choices are correct.