Kingsley Products estimated that direct labor for the year would be 64,960 hours. The company also estimated that the fixed overhead cost for the year would be $162,400. They further estimated the variable overhead cost to be $4.00 per direct labor-hour. All overhead ot Kingsiey Products is applied on the basis of direct labor-hours. During the year, fixed overhead costs were exactly as planned ($162,400). Variable overhead was incurred at $4.50 per direct labor-hour. Underapplied overhead for the year was calculated as $19.800 Required: How many direct labor-hours were worked during the period? Note: Do not round intermediate calculations. Answer is complete but not entirely correct