Akki Fabrication uses a predetermined manufacturing overhead rate of $10 per direct labor hour. A review of their year end accounting records revealed the following:

Over-applied manufacturing overhead before adjustment = $9,200
Actual manufacturing overhead = $400,000
Budgeted direct labor hours = 53,000

Akki Fabrication's actual direct labor hours worked totaled:

a. 39,080
b. 48,100
c. None of the other answers are correct
d. 40,920
e. 45.920