Short answer: The Huskie Handlers (HH), a firm which manufactures mittens and gloves, uses a predetermined overhead rate, based on Direct Labor Hours, to apply manufacturing overhead to jobs. Last year, HH incurred, or spent, $400,000 in actual manufacturing overhead cost. The Manufacturing Overhead Control account showed that overhead was underapplied by $20,000 for the entire year. If the predetermined overhead rate was $19 per Direct Labor Hour, how many Direct Labor Hours did the company actually work during the year