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 budgeted to be $476,000. 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 33,000 units of Big Z and 10,000 units of Little Z next year. Big Z Little Z Direct Material per Unit Direct Labor Dollars per Unit $ 7 $ 13 $ 18 $ 9 What are total budgeted direct labor hours for this next year?