Audubon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $4,500 in overapplied overhead, based on 34,100 actual machine-hours worked and actual manufacturing overhead incurred of $583,725. Audubon estimated manufacturing overhead for October to be $552,000.

Required:

What was the estimated number of machine-hours Audubon expected in October? Note: Do not round intermediate calculations.