A review of Daffodil Company's accounting records for the year just ended discovered the following: Overapplied manufacturing overhead Actual labor hours worked Budgeted labor hours The company uses a predetermined overhead rate of $12.50 per direct labor hour. Actual manufacturing overhead costs for the year were: $27,900. $27,100. O $32,100. None of these. $22,900. $2,100 2,000 hours 2,400 hours