Assume $(1)$ estimated fixed manufacturing overhead for the coming period of $$200,000,(2)$ estimated variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor hour, $(3)$ actual manufacturing overhead for the period of $$320,000,(4)$ actual direct labor$-$hours worked of $54,000$ hours, and $(5)$ estimated direct labor$-$hours to be worked in the coming period of $55,000$ hours. The amount of overhead applied to production during the period is closest to: $($Round your intermediate value of "Predetermined overhead rate" to two decimal places.$)$

Multiple Choice

$$325,926.$

$$304,560.$

$$315,844.$

$$310,000.$