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:

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