Davie,IncUsed Estimated Direct Labor Hours of 245,000 and Estimated Manufacturing

Davie,Inc.used estimated direct labor hours of 245,000 and estimated manufacturing overhead costs of $1,000,000 in establishing its predetermined overhead allocation rate for the year.Actual results showed the following: $$\begin{array} { | l | l | } \hline \text { Actual manufacturing overhead } & \$ 700,000 \\\hline \text { Allocated manufacturing overhead } & \$ 900,000 \\\hline\end{array}$$ What was the number of direct labor hours worked during the year? (Round any intermediate calculations to two decimal places,and your final answer to the nearest whole number.)

A) 171,500 hours
B) 315,000 hours
C) 245,098 hours
D) 220,588 hours