Infinity LLC$.$ uses a job order costing system. Below are estimates related to manufacturing overhead.

$20,000$ labor hours

$1,200$ machine hours

$$50,000$ fixed overhead

$$2$ variable overhead per labor hour

Assume that the predetermined manufacturing overhead rate is applied based on labor hours. What is the total estimated manufacturing overhead?

$$52,400$

$$50,000$

$$40,000$

$$90,000$