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 $488,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $20 per hour and the company expects to manufacture 45,000 units of Big Z and 22,000 units of Little Z next year.

	Direct Material per Unit	Direct Labor Dollars per Unit
Big Z	$ 19	$ 18
Little Z	$ 25	$ 15

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

Multiple Choice

• 1,140,000 total DLH.

• 1,492,000 total DLH.

• 57,000 total DLH.

• 352,000 total DLH.

• 2,211,000 total DLH.