Estimate Hours Worked from Overhead Data Griffin Corporation estimated that direct labor for the year would be 39,000 hours. Griffin’s overhead (all fixed) is applied on the basis of direct labor-hours. The company estimates its overhead costs at \($156,000.\) During the year, all overhead costs were exactly as planned (\($156,000).\) There was \($5,200\) in overapplied overhead.

Required 

How many direct labor-hours were worked during the period? Show computations.