Jabotinsky Company, an Israeli manufacturer of olive wood products, uses a predetermined factory overhead application rate based on direct labor cost. For 1997, Jabotinsky’s budgeted factory overhead was 900,000 shekels, based on a volume of 50,000 direct labor hours and a budgeted wage rate of 9 shekels per hour. Actual factory overhead amounted to 963,000 shekels. For 1997, the overapplied factory overhead was 33,000 shekels.

Required:

Compute the amount of actual direct labor cost for 1997.