The LLO-98026 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 $897,500. During the year, actual direct labor-hours were 36,320 hours, the actual manufacturing overhead cost was $860,000, and manufacturing overhead was overapplied by $48,000. How much was the LLO-98026 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 35,900 direct labor-hours 32,480 direct labor-hours 34,400 direct labor-hours 36,320 direct labor-hours