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The LLO-85470 company uses a job-order costing system with direct labor hours as its allocation base. The company estimates its manufacturing overhead cost for the

The LLO-85470 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 $1,033,125. During the year, actual direct labor-hours were 36,390 hours, the actual manufacturing overhead cost was $972,000, and manufacturing overhead was overapplied by $65,115. How much was the LLO-85470 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate?

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