The MMO-28304 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 $994,125. During the year, actual direct labor-hours were 36,370 hours, the actual manufacturing overhead cost was $940,000, and manufacturing overhead was overapplied by $60,175. How much was the MMO-28304 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.)