Farrina Manufacturing uses a predetermined overhead application rate of $8 per direct labor hour. A review of the company's accounting records for the year just ended discovered the following: Underapplied manufacturing overhead: $8,200 Actual manufacturing overhead: $420,000 Budgeted labor hours: 66,000 Simone's actual labor hours worked totaled:

Multiple Choice

• 51,475.

• 64,975.

• 53,525.

• 67,025.

• cannot be determined based on the information presented.