Kamper Company sells two products Big Z and Little Z. Current direct material and direct labor costs are detailled 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 budgeted to be $492,000. 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 49,000 units of Big 2 and 26,000 units of Little Z next year. Direct Material per Unit Direct Labor Dollars per Unit Big z Little $ 23 $ 24 $29 $ 13 What are total budgeted direct labor hours for this next year?