5. At the end of the year, Adams Company's overhead was $5,000 overapplied. At the beginning of the year, the company estimated overhead costs would be $307,000. Actual direct labor hours worked for the year totaled 92,000 and actual overhead was $465,000. What amount of labor hours did the company estimate at the beginning of the year? Select the closest response. A. 50,000 B. 60,000 C. 80,000 D. 90,000 E. 100,000