Deep Ocean Seafood Company's predetermined overhead rate is based on direct labour hours (DLHs). At the beginning of the current year, the company estimated that its manufacturing overhead would total $220,000 during the year. During the year, the company incurred $200,000 in actual manufacturing overhead costs. The Manufacturing Overhead account showed that overhead was underapplied by $8,000 during the year. If the predetermined overhead rate was $40.00 per DLH, how many DLHs were worked during the year?

5,200 hours.

4,800 hours.

5,000 hours.

5,500 hours.