10. Two of Alpo Co.'s factory activities, mixing and canning, use the activity base machine hours. Total machine hours used for the mixing activity is 59,000. Total machine hours used by the canning activity is 31,000. Alpo's cost accountant correctly assigned factory overhead cost to Alpo's two products: dog food S243,000 and cut food $ 157,000. Calculate the total number of mixing and canning machine hours used to produce cat food (round to the nearest machine hour)