Candy Corporation applies overhead based on direct labor hours. At the beginning of the year, Candy Corp estimated that total overhead for the year would be $$1,188,000.$ The following actual results occurred for the year:

Amount

Actual overhead incurred

$$1,000,000$

Actual direct labor hours used

$42,000$

Underapplied overhead

$$76,000$

How many direct labor hours did Candy Corporation estimate for the year? $($Do not round intermediate calculations$)$