Brown Manufacturing Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year, the company worked $55,000$ actual direct labour hours and incurred $$335,000$ of actual manufacturing overhead cost. The Company had estimated that it would work $57,000$ direct labour hours during the year and incur $$342,000$ of manufacturing overhead cost. The company's manufacturing overhead cost applied for the year was:

Group of answer choices

$$335,000$

$$330,000.$

$$347,182$

$$342,000$