Botosan Factory has budgeted factory overhead for the year at $$870,694,$ and budgeted direct labor hours for the year are $416,600.$ If the actual direct labor hours for the month of

May are $379,100,$ the overhead allocated for May is

a$.$ $$792,319$

b$.$ $$816,089$

c$.$ $$673,471$

d$.$ $$958,706$