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Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during

Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during JulyJob Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

Estimated total fixed manufacturing overhead $ 13,000
Estimated variable manufacturing overhead per direct labor-hour $ 1.00
Estimated total direct labor hours to be worked 2,000
Total actual manufacturing overhead costs incurred $ 12,800

Job Y Job Z
Direct materials $ 13,000 $ 8,000
Direct labor cost $ 21,000 $ 7,500
Actual direct labor hours worked 1,400 ?

Assuming Job Zs total job cost is $19,250, how many direct labor hours were actually worked on Job Z?

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