Bing Book Bindery has identified two activity cost pools: printing, with an activity driver of batches processed, and binding, with an activity driver of direct labor hours. For the coming quarter, total factory overhead of $$140,000$ is split such that $65\%$ is allocated to printing and $35\%$ is allocated to binding. Bing makes two types of books: hard cover and soft cover. During the quarter, it expects to produce $5,200$ hard cover books and $12,000$ soft cover books. Hard covers are produced in batch sizes of $100$ and soft covers are produced in batch sizes of $300.$ A hard cover book requires $0\mathrm{.}75$ hours of direct labor, while a soft cover book requires $0\mathrm{.}25$ hours. What is the overhead allocation to soft covers for binding?

$$21,304$

$$17,150$

$$39,565$

$$27,696$