Davie, Inc used estimated direct labor hours of 250,000 and estimated manufacturing overhead costs of $1,150,000 in establishing its predetermined overhead allocation rate for the year

Actual results showed the following:

Actual manufacturing overhead $800,000
Allocated manufacturing overhead $850,000

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) 173,913 hours
B) 265,625 hours
C) 250,000 hours
D) 184,783 hours

D .