Kamper Company sells two products Big Z and Little Z. Current direct material and direct labor costs are detailed below. Next year, the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $493,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $25 per hour and the company expects to manufacture 50,000 units of Big Z and 27,000 units of Little Z next year.

Direct Material per Unit Direct Labor Dollars per Unit

Big Z $ 24 $ 20

Little Z $ 30 $ 14

What are total estimated direct labor hours for this next year?