Serena Corporation Uses Estimated Manufacturing Overhead Costs of $880,000 and Estimated

Serena Corporation uses estimated manufacturing overhead costs of $880,000 and estimated direct labor hours of 200,000 in establishing manufacturing overhead rates.Allocated manufacturing overhead was $1,012,000 and actual manufacturing overhead was $970,000.What were the number of actual direct hours worked?

A) 230,000
B) 200,000
C) 181,443
D) 208,660