The controller for Donut Cooking Oil Co$.$ established the following overhead cost pools and cost drivers:

$\backslash$table$[[$Overhead Cost Pool,Budgeted Overhead,Cost Driver,Estimated Cost Driver Level$],[$Machine setup,$$57,200,$# of setups,$44$ setups$],[$Materials handling,$$49,920,$# of barrels,$3,120$ barrels$],[$Quality control,$$126,480,$# of inspections,$408$ inspections$],[$Machine utilities$/$ maintenance,$$69,000,$# of machine hours,$4,600$ machine hours$]]$

An order of $80$ finished barrels of cooking oil used:

$\backslash$table$[[$Machine setups,$4$ setups$],[$Materials handling,$328$ barrels$],[$Quality inspections,$40$ inspections$],[$Machine hours,??? machine hours$]]$

If the company uses activity$-$based costing and the total overhead charged to the order was $$28,728,$ how many machine hours were used to complete the order?

Select one:

a$.392$

b$.472$

c$.1,916$

d$.436$