Boulder Corporation uses estimated direct labor hours of 200,200 and estimated manufacturing overhead costs of $920,700 in establishing manufacturing overhead rates. Actual manufacturing overhead was $970,100, and allocated manufacturing overhead was $1,012,800. What was the number of actual direct hours worked? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar) O A. 190,005 O B. 209,012 O C. 200,200 OD 220,174