Franchesca has applied overhead of $82,000 and actual overhead of $78,900 for the month of November. She applies overhead based on direct labor hours, and that amounts to 10,000 hours for the month of November. The overhead for the year was estimated to be $1,189,000. How many direct labor hours were estimated for the year?

Question 13 options:

	158,000
	176,000
	130,000
	145,000