Gus Corporation manufactured $10,000$ golf bags during April. The fixed overhead cost$-$allocation rate is $$40\mathrm{.}00$ per machine$-$hour. The following fixed overhead data pertain to March: Actually incurred Production of $10,000$ units, Actual Machine$-$hours of $5,100$ hours and Actual Fixed overhead cost for March of $$244,000.$ Static Budgets was Production of $12,000$ units, Machine$-$hours of $6,000$ hours and Fixed overhead cost for March of $$240,000.$ What is the amount of fixed overhead allocated to production?

$$200,000$

$$244,000$

$$240,000$

$$204,000$