Kennywood Inc., a manufacturing firm, is able to produce $1,000$ pairs of pants per hour, at maximum efficiency. There are three eight $-$ hour shifts each day. Due to unavoidable operating interruptions, production averages $850$ units per hour. The plant actually operates only $27$ days per month. Based on the current budget, Kennywood estimates that it will be able to sell only $502,000$ units due to the entry of a competitor with aggressive marketing capabilities. But the demand is unlikely to be affected in future and will be around $520,000.$ Assume the month has $30$ days. What is the master$-$budget capacity utilization level for this budget period?

A$.520,000$ units

B$.547,000$ units

C$.524,950$ units

D$.502,000$ units