Michelle Jewelry manufactures jewelry. It applies overhead based on direct labor hours. In October, Michelle is planning to make $520$ rings, $400$ bracelets, and $210$ pendants. The company expects the total manufacturing overhead for the year would be $$3600000$ and that total direct labor hours for the year would be $90000.$ Actual overhead incurred for October was $$295920.$ Each ring requires $6\mathrm{.}45$ hours of labor to manufacture; each bracelet requires $5\mathrm{.}0$ hours of labor to manufacture, and each pendant requires $4$ hours of labor to manufacture. What is the standard overhead cost per ring?

$$40\mathrm{.}00$

$$41\mathrm{.}55$

$$258\mathrm{.}00$

$$268\mathrm{.}00$