East Corp.'s records indicate the total costs charged to Work in Process in August was $448,000. Direct materials accounted for $200,000 and the remainder was labor and overhead. The rate paid to labor is $15 per hour while overhead is assigned at a rate of $22.92 per labor hour. The amount of direct labor costs for August were? (Round to the nearest $1.00.)

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Elm Mfg. uses a predetermined overhead rate of $28 per labor hour to assign overhead to jobs. Job 22X had $14,000 of manufacturing overhead allocated to it during September. What is the number of direct labor hours assigned to Job 22X in September? (Round to the nearest unit.)