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Audubon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $6,100 in overapplied overhead, based on 35,700 actual machine-hours worked

Audubon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $6,100 in overapplied overhead, based on 35,700 actual machine-hours worked and actual manufacturing overhead incurred of $615,437. Audubon estimated manufacturing overhead for October to be $584,976. Required: What was the estimated number of machine-hours Audubon expected in October? Note: Do not round intermediate calculations.

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