The i 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 $1,013,600. During the year, actual direct labor-hours were 36,380 hours, the actual manufacturing overhead cost was $955,000, and manufacturing overhead was overapplied by $63,640. How much was the company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.) Multiple Choice 34,307 direct labor-hours 31,834 direct labor-hours 36.380 direct labor-hours 36,200 direct labor-hours