Dowan Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. During the year, Dowan Company incurred $156,000 in actual manufacturing overhead cost. The Manufacturing Overhead account showed that overhead was underapplied by $14,000 for the year. If the predetermined overhead rate is $8.00 per direct labour-hour, how many hours did the company work during the year? Multiple Choice 17750 hours 25.000 hours 26.000 hours 20.200 hours