Riverview Company's budget for the coming year includes $$7,600,000$ for manufacturing overhead, $40,000$ hours of direct labor, and $280,000$ hours of machine time.

If Riverview applies overhead using a predetermined rate based on machine$-$hours, what amount of overhead costs will be assigned to a unit of output which requires $0\mathrm{.}7$ machine hours and $0\mathrm{.}30$ labor hours to

complete?

Multiple Choice

$$19\mathrm{.}00$

$$57\mathrm{.}00$

$$27\mathrm{.}14$

$$190\mathrm{.}00$