This is a practice Exam Problem for my Real Exam TOMORROW. can you explain steps+answer?

11 37. At lhe beginning of the year, end of the year, actual direct labor-hourskp# .11 the year was $262,500, and manufacturing ovfyii ilili predetermined overhead rate is based on direc/i beginning of the year used in the redetermine over be $267,500 Ill Ufacturing overhead for Ifthe abor-hours at the Ill) Iii A. B. C. D. 38. A. 22, 100 direct labor-hours 19,900 direct labor-hours 21 ,000 direct labor-hours 21 ,400 direct labor-hours Which of the following co t s u Opportunity costs. Sunk costs. cfioosing among alternatives?