Forsyth Company uses estimated direct labor hours of 175,000 and estimated manufacturing overhead costs of $350,000 in establishing its 2014 predetermined overhead allocation rate. Actual results showed: Actual manufacturing overhead $346,500 Allocated manufacturing overhead $320,000 The number of direct labor hours worked during the period was:

175,000 hours

160,000 hours.

173,250 hours.

191,406 hours.