A medical company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year the company incurred $156,600 in actual manufacturing overhead to jobs. The manufacturing overhead account showed that overhead was underapplied by $12,600 for the year. If the predetermined overhead rate is $6.00 per direct labour hour, how many hours did the company work during the year?

A. 28,200 hours

B. 26,000 hours

C. 25,000 hours

D. 24,000 hours