Assume that a company uses a standard cost system and applies overhead to production based on direct labor-hours. It provided the following excerpt from the standard cost card of its only product:

	Standard Hours		Standard Rate		Standard Cost
Fixed manufacturing overhead	2	hours	$ 6.00	per hour	$ 12.00

During the most recent period, the following additional information was available:

The total actual fixed overhead cost was $275,000.

The budgeted amount of fixed overhead cost was $285,000.

46,000 direct labor-hours were actually used to produce 24,080 units.

What is the standard hours allowed for the actual output?