. 10 ut of The Fine Company uses a job order costing system. The following information belongs to current period: Estimated manufacturing overhead at the beginning of the period: $440,000 Actual manufacturing overhead incurred during the period: $400,000 Manufacturing overhead underapplied: $16,000 Predetermined overhead rate: $20 per direct labor hour On the basis of above information, how many direct labor hours were worked during the current period? question Select one: a. 20,800 hours b. 22,000 hours C. 19,200 hours o d. 20,000 hours