38:01 The LLO-77184 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-77184 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.) Multiple Choice 36,240 direct labor-hours 33,284 direct labor-hours 35,500 direct labor-hours 34,762 direct labor-hours