03 9 00:43:15 The LLO-35884 company uses a job-order costing system with direct labor hours as its allocation base. The company estimates its manufacturing overhead cost for the year to be $745,500. During the year, actual direct labor-hours were 36,240 hours, the actual manufacturing overhead cost was $730,000, and manufacturing overhead was overapplied by $31,040. How much was the LLO-35884 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your Intermedlate calculations to 2 decimal places.)