The Fine Company uses a job order costing system. The following information belongs to current period:

Estimated manufacturing overhead at the beginning of the period: $440,000

Actual manufacturing overhead incurred during the period: $400,000

Manufacturing overhead underapplied: $16,000

Predetermined overhead rate: $20 per direct labor hour

On the basis of above information, how many direct labor hours were worked during the current period?

Select one:

a. 19,200 hours

b. 20,800 hours

c. 22,000 hours

d. 20,000 hours