Serena Corporation Uses Estimated Manufacturing Overhead Costs of $880,600 and Estimated

Multiple Choice

Serena Corporation uses estimated manufacturing overhead costs of $880,600 and estimated direct labor hours of 200,000 in establishing manufacturing overhead rates. Allocated manufacturing overhead was $1,012,100 and actual manufacturing overhead was $970,500. What were the number of actual direct hours worked? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.)

A) 230,023
B) 200,000
C) 181,473
D) 208,573