Forsyth Company Uses Estimated Direct Labor Hours of 150,000 and Estimated

Multiple Choice

Forsyth Company uses estimated direct labor hours of 150,000 and estimated manufacturing overhead costs of $337,500 in establishing its 2012 predetermined manufacturing overhead rate. Actual results showed:
$\begin{array}{|l|r|}\hline\text { Actual manufacturing overhead } & \$ 346,500 \\\hline \text { Allocated manufacturing overhead } & \$ 343,800 \\\hline\end{array}$
The number of direct labor hours worked during the period was:

A) 154,000.
B) 152,800.
C) 150,000.
D) 146,000.