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 $491,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $30 per hour and the company expects to manufacture 48,000 units of Big Z and 25,000 units of Little Z next year.

	Direct Material per Unit			Direct Labor Dollars per Unit
Big Z	$	22		$	21
Little Z	$	28		$	12

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

Multiple Choice

• 43,600 total DLH.

• 1,308,000 total DLH.

• 803,571 total DLH.

• 2,409,000 total DLH.

• 2,111,571 total DLH.