Davie Company Used Estimated Direct Labor Hours of 180,000 and Estimated

Multiple Choice

Davie Company used estimated direct labor hours of 180,000 and estimated manufacturing overhead costs of $990,000 in establishing its 2012 predetermined manufacturing overhead rate. Actual results showed:
$\begin{array}{|l|r|}\hline\text { Actual manufacturing overhead } & \$ 950,000 \\\hline \text { Allocated manufacturing overhead } & \$ 962,500 \\\hline\end{array}$

What was the number of direct labor hours worked during 2009?

A) 180,000
B) 186,000
C) 192,000
D) 175,000