Nautical Creations manufactures high$-$end boat accessories for large custom yachts. Nautical has always applied manufacturing overhead using a traditional predetermined overhead rate based on direct labor hours, this year it is $$45$ per DLH$.$ Nautical is currently evaluating the use of activity$-$based driver rates to apply the variety of its manufacturing overhead cost items and has assembled the following overhead activity drivers, budgeted amounts, and actual activity required to produce Job number$258.$

A$.$ $$36,000$

B$.$ $$44,600$

C$.$$$63,000$

D$.$ $$72,000$Using the activity$-$based costing method of applying manufacturing overhead, the amount of overhead applied to Job number $258$ would be: