40.Dowan Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year Dowan Company incurred $156,600 in actual manufacturing overhead cost. The manufacturing overhead account showed that manufacturing overhead was underapplied by $12,600 for the year. If the predetermined overhead rate is $6.00 per direct labor-hour, how many hours did the company work during the year? A. 26,000 hours B. 24,000 hours C. 28,200 hours D. 25,000 hours