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The LLO-70142 company uses a job-order costing system with direct labor hours as its allocation base. The company estimates its manufacturing overhead cost for

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The LLO-70142 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 $916,725. During the year, actual direct labor-hours were 36,330 hours, the actual manufacturing overhead cost was $880,000, and manufacturing overhead was overapplied by $46,415. How much was the LLO-70142 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.)

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