Salinas Corporation estimated that direct labor for the year would be 39,000 hours. Salinas’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.