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Kingsley Products estimated that direct labor for the year would be 65,360 hours. The company also estimated that the fixed overhead cost for the year

Kingsley Products estimated that direct labor for the year would be 65,360 hours. The company also estimated that the fixed overhead cost for the year would be $163,400. They further estimated the variable overhead cost to be $4.00 per direct labor-hour. All overhead at Kingsley Products is applied on the basis of direct labor-hours. During the year, fixed overhead costs were exactly as planned ($163,400). Variable overhead was incurred at $4.50 per direct labor-hour. Underapplied overhead for the year was calculated as $20,550. Required: How many direct labor-hours were worked during the period? Note: Do not round intermediate calculations

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