Farrina Manufacturing uses a predetermined overhead application rate of $10 per direct labor hour. A review of the accounting records for the most recent year discovered the following: Underapplied manufacturing overhead: $7,200; Actual manufacturing overhead: $404,000; Budgeted labor hours: 58,000. Simone's actual labor hours worked totaled:
a) 50,800
b) 60,800
c) 70,800
d) 80,800