Botosan Factory has budgeted factory overhead for the year at $$13,500,000,$ and budgeted direct labor hours for the year are $10,000,000.$ If the actual direct labor hours for the month of May are $350,000,$ the overhead allocated for May is

a$.$ $$675,000$

b$.$ $$236,250$

c$.$ $$470,630$

d$.$ $$472,500$