Serena Corporation uses estimated manufacturing overhead costs of $880,700 and estimated direct labor hours of 200,400 in establishing manufacturing overhead rates. Allocated manufacturing overhead was $1,012,000 and actual manufacturing overhead was $970,600. What were the number of actual direct hours worked? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) O A. 181,838 OB. 230,524 OC. 208,948 OD. 200,400