solve this and show the step of solving and the correct answer is: $352936$

Maya Manufacturing Co$.$ uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. This year, the company worked $47000$ actual direct labor hours and incurred $$325000$ of actual manufacturing overhead cost. However, the company had estimated that it would work $52000$ direct labor hours during the year. If the company under$-$applied overhead by $$6000,$ what was the estimated or budgeted overhead?