3. Assume that a company estimates the following at the beginning of the year: Total manufacturing overhead Total direct labor cost Total direct labor hours $1,100,000 $1,120,000 100,000 50,000 Total machine hours The firm used direct labor hours to apply overhead. If actual overhead at the end of the year is $1,050,000 and if overhead is overapplied by $215,000, how many direct labor hours were worked?