A department had budgeted manufactured overhead cost of $450,000 plus $20 per direct labor hour. If a flexible budget reports $1,920,000 for total budgeted manufacturing overhead costs for the month, what is the actual amount of direct labor hours incurred? O a) 73,500 direct labor hours Ob) 96,000 direct labor hours c) 90,000 direct labor hours d) 87,200 direct labor hours