The Company uses a job-order costing system with direct labor hours as its allocation base. The company estimates its manufacturing overhead cost for the year to be $821,100. During the year, actual direct labor-hours were 36,280 hours, the actual manufacturing overhead cost was $790,000, and manufacturing overhead was overapplied by $44,440. How much was the ompany's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.) Multiple Choice 34,348 direct labor-hours 36,280 direct labor-hours 35,700 direct labor-hours 32,416 direct labor-hours