The LLO-63880 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 LLO-63880 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calcul