Maverick Co$.$ budgets production of $200,000$ units in the next year. Maverick's chief financial officer expects that each unit will lake $12$ hours lo produce at an hourly wage rale of $$15$ per hour. If factory $($manufacturing$)$ overhead is applied on the basis of dired labor hours al $$13$ per hour, the budget for factory $($manufacturing$)$ overhead will tolal

A$.$ $$36,000,000$

B$.$ $$67,200,000$

C$.$ $$31,200,000$

D$.$ $$39,000,000$