Vaden Incorporated makes a single producta critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted (Planned) Overhead:
Budgeted variable manufacturing overhead	$	61,740
Budgeted fixed manufacturing overhead		390,040
Total budgeted manufacturing overhead	$	451,780
Budgeted production (a)		35,000	units
Standard hours per unit (b)		1.40	labor-hours
Budgeted hours (a) (b)		49,000	labor-hours
Applying Overhead:
Actual production (a)		38,000	units
Standard hours per unit (b)		1.40	labor-hours
Standard hours allowed for the actual production (a) (b)		53,200	labor-hours
Actual Overhead and Hours:
Actual variable manufacturing overhead	$	94,680
Actual fixed manufacturing overhead		405,040
Total actual manufacturing overhead	$	499,720
Actual hours		52,600	labor-hours
The total amount of manufacturing overhead applied is closest to:

Group of answer choices

$490,504

$505,400

$484,972

$499,720