Boulder Corporation Uses Estimated Direct Labor Hours of 200,200 and Estimated

Multiple Choice

Boulder Corporation uses estimated direct labor hours of 200,200 and estimated manufacturing overhead costs of $920,600 in establishing manufacturing overhead rates. Actual manufacturing overhead was $970,300, and allocated manufacturing overhead was $1,012,100. What was the number of actual direct hours worked? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.)

A) 200,200
B) 208,825
C) 189,946
D) 220,022