Bernson Corporation is using a predetermined overhead rate that was based on estimated total fixed manufacturing overhead of $$492,000$ and $40,000$ machine$-$hours for the period. The company incurred actual total fixed manufacturing overhead of $$517,000$ and $30,000$ 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:

Select one:

a$.$ $$25,000$

b$.$ $$487,703$

c$.$ $$369,000$

d$.$ $$492,000$