The LLO-72044 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 $859,200. During the year, actual direct labor-hours were 36,300 hours, the actual manufacturing overhead cost was $830,000, and manufacturing overhead was overapplied by $41,200. How much was the LLO-72044 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 34,583 direct labor-hours 32,867 direct labor-hours 36,300 direct labor-hours 35,800 direct labor-hours