Davie, Inc. used estimated direct labor hours of

245,000

and estimated manufacturing overhead costs of

$1,200,000

in establishing its predetermined overhead allocation rate for the year. Actual results showed thefollowing:

Actual manufacturing overhead	$700,000
Allocated manufacturing overhead	$875,000

What was the number of direct labor hours worked during theyear? (Round any intermediate calculations to two decimalplaces, and your final answer to the nearest wholenumber.)

306,250 hours

178,571 hours

244,898 hours

142,917 hours