1.60 points Capitol, Inc, estimated that direct labor for the year would be 44,100 hours. Capitol's overhead (all fixed) is applied on the basis of direct labor-hours. The company estimates its overhead costs at $198,450. During the year, all overhead costs were exactly as planned ($198,450). There was $18,900 in underapplied overhead Required: How many direct labor-hours were worked during the period? (Do not round intermediate calculations.)