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The Bang Energy Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the quarter, the total estimated manufacturing overhead was $4,238,700.

The Bang Energy Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the quarter, the total estimated manufacturing overhead was $4,238,700. At the end of the quarter, actual direct labor-hours for the quarter were 194,000 hours, manufacturing overhead for the quarter was underapplied by $56,500, and the actual manufacturing overhead for the quarter was $4,188,700. What were the budgeted direct labor-hours for the quarter?

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