XYZ Corporation uses a predetermined overhead rate of $$26\mathrm{.}00$ per machine$-$hour. The rate was based on estimated total manufacturing overhead of $$520,000$ and an estimated $20,000$ machine$-$hours for the period. The company incurred actual total manufacturing overhead of $$505,000$ and $18,000$ actual total machine$-$hours during the period.

The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to:

Multiple Choice

$$ $$520,000$

$$ $$454,500$

$$ $$468,000$