Bernson Corporation is using a predetermined overhead rate that was based on estimated total fixed manufacturing overhead of $$492,000$ and $40,000$ machine$-$hours for the period.

The company incurred actual total fixed manufacturing overhead of $$517,000$ and $30,000$ 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:

Select one:

$$ a$.$ $$487,703$

O b$.$ $$369,000$

O c$.$ $$492,000$

O d$.$ $$25,000$