Forsyth, Inc. uses estimated direct labor hours of 240,000 and estimated manufacturing overhead costs of $1,100,000 in establishing its predetermined overhead allocation rate for the year. Actual results showed the following Actual manufacturing overhead Allocated manufacturing overhead $800,000 $825,000 The number of direct labor hours worked during the period was (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole number.) OA. 232,727 hours OB. 174,672 hours OC. 180,131 hours D. 240,000 hours