Lys Wheels manufactures high- performance mountain bikes. Lys uses a predetermined overhead rate based on direct labor

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Lys Wheels manufactures high- performance mountain bikes. Lys uses a predetermined overhead rate based on direct labor hours to absorb overhead to mountain bikes. For the last fiscal year, the firm had the following operating data:
Actual direct labor hours......... 19,000
Underabsorbed overhead......... $ 7,000
Actual overhead incurred......... $ 197,000
Budgeted overhead.......... .. $ 210,000

Required:
What was Lys’s budgeted volume last year?

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