The following information relates to Richardson Dynamics, Inc. for last year. Richardson uses direc labor hours as an overhead base.

Estimated direct labor hours 136,000 hours

Estimated manufacturing overhead costs $108,800

Actual manufacturing overhead costs $108,480

Applied manufacturing overhead costs $110,400

What was the actual number of direct labor hours worked last year at Richardson?

A. 86,784 hours C. 135,600 hours

B. 88,320 hours D. 138,000 hours