Blue Stool uses a job costing system Blue Steel uses estimated direct labor hours of 95,000 and estimated manufacturing overhead costs of 5315,400 in establishing its predetermined manufacturing overhead rate Actual results for the year showed Actual manufacturing overhead cost $350,300 Allocated manufacturing overhead cost $332.000 The number of direct labor hours worked during the period was O A. 105,512 OB. 90,037 OC. 100.000 D. 95,000