Assume $(1)$ actual machine$-$hours worked during the period of $54,000$ hours, $(2)$ estimated machine$-$hours to be worked during the coming period of $55,000$ hours, $(3)$ manufacturing overhead applied to production during the period of $$432,000,$ and $(4)$ estimated variable manufacturing overhead per machine$-$hour of $$2\mathrm{.}75.$ The estimated fixed manufacturing overhead cost is closest to:

Multiple Choice

$$ $$288,750.$

$$ $$280,750.$

$$283,500.$

$$286,250.$

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