Manufacturinf overhead was estumated ti be $$400,000$ for the year along with $$20,000$ direct labor hours. Actual manufacturing overhead was $$415,000$ and actual labor hours were $21,000.$ The amount of manyfacturinf iverhead applied to production eoukd be:

$$435,750$

$$400,000$

$$415,000$

$$420,000$