Assume the following:

Estimated fixed manufacturing overhead for the coming period of $$220,000$

Estimated variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor hour

Actual manufacturing overhead for the period of $$320,000$

Actual direct labor$-$hours worked of $54,000$ hours

Estimated direct labor$-$hours to be worked in the coming period of $55,000$ hours.

The amount of overhead applied to production during the period is closest to:

Note: Round your intermediate value of "Predetermined overhead rate" to two decimal places.

Multiple Choice

$$325,926.$

$$324,000$

$$336,004$