If you can please show me how you got this answer, I will greatly appreciate it.

Kris Company calculates its predetermined rates using practical volume, which is 325,000 units. The standard cost system allows 3 direct labor hours per unit produced. Overhead is applied using direct labor hours. The total budgeted overhead is $4,260,000, of which $994,000 is fixed overhead. The actual results for the year are as follows: Units produced: 318,000 Direct labor: 965,000 hours @ $12/hour Variable overhead: $3,302,000 Fixed overhead: $998,000 Calculate the applied fixed overhead.

A. $910,000
B. $855,030
C. $973,080
D. $964,000