The following information was gathered for the Wesley Corporation for the most recent year. Manufacturing overhead is allocated using direct labor hours Estimated direct labor hours Actual direct labor hours Estimated manufacturing overhead costs Actual manufacturing overhead costs 40,000 51,000 $840,000 $985,000 O A. $24.63 per direct labor hour O B. $21.00 per direct labor hour O c. S 16.47 per direct labor hour O D. $19.31 per direct labor hour