John has applied overhead of $80,000 and actual overhead of $70,600 for the month of November. He applies overhead based on direct labour hours, and that amounts to 10,000 hours for the month of November. The overhead for the year was estimated to be $1,120,000. How many direct labour hours were estimated for the year? 225,000 direct labour hours 140,000 direct labour hours 500,000 direct labour hours 150,000 direct labour hours