Boxer Industries worked on four jobs during its first year of operation: numbers $401,402,403,$ and $404.$ A review of job number $403\text{'}$s cost record revealed direct material charges of $$75,000$ and total manufacturing costs of $$93,500.$ If Boxer applies overhead at $150\%$ of direct labor cost, the overhead applied to job number $403$ must have been:

Multiple Choice

$$0.$

$$11,100.$

$$7,400.$