Cooper Company had estimated that it would have $$945,000$ in factory overhead, $$1,500,000$ in direct labor costs, and $175,000$ direct labor hours during the year. At the end of the year, it had incurred $$985,000$ in factory overhead, spent $$1,489,670$ in direct labor costs, and had used $167,255$ direct labor hours. Job No$.215$ incurred direct labor costs of $$46,000$ and $2,875$ direct labor hours during the year. Assuming that the company applies overhead based on direct labor costs, how much overhead would be applied to Job No$.215?$

a$.$ $$30,416$

b$.$ $$28,980$

c$.$ $$30,207$

d$.$ $$24,643$