Power Company manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $$492,000$ payroll for

$5,400$ direct labor$-$hours. Listed below is cost driver information used in the product$-$costing system:

A current product order has the following requirements:

Machine setups

Materials handling

Quality inspections

Machine hours

Direct labor hour

$14$ setups

$636$ barrels

$83$ inspections

$1,000$ machine hours

$396$ hours

What is the total manufacturing overhead for the current product order if the firm uses a plantwide rate based on direct labor$-$hours? $($Round your

intermediate calculation to $2$ decimal places.$)$

Multiple Choice

$$10,210.$

$$36,080$

$$52,790$

$$99,392$

$$250,990$