Forsyth, Inc. uses 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 the following: Actual manufacturing overhead $800,000 Allocated manufacturing overhead $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.) A. 245,000 hours B. 163,265 hours C. 168,367 hours D. 237,575 hours