Accounting: What the Numbers Mean 11th Edition by Wayne McManus,Daniel Viele,David Marshall

Exercise 29

Underapplied overhead analysis Tyler Company applies manufacturing overhead to production at the rate of $4 per direct labor hour and ended August with $12,000 underapplied overhead. Actual manufacturing overhead incurred for August amounted to $88,000.
Required:
How many direct labor hours did Tyler Company incur during August?