A company sells two products, Blues and Greens. Current direct material and direct labor costs are detailed below. Next year, the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is budgeted to be $473,000. The direct labor and direct materials costs are estimated to be consistent with the current year. The company expects to manufacture 13,000 units of Blues and 14,000 units of Greens next year. (Round your final answer to zero decimal places, i.e., 3,345.58 would be 3.346) Direct Material per Unit Direct Labor Hours per Unit Blues $11 Greens $17 2 hours 4 hours What are the total budgeted direct labor hours for next year for the two products Blues & Greens (round to the nearest whole hour)?