The Whole Bread Company bakes baguettes for distribution to upscale grocery stores. The company has two direct-cost categories: direct materials and direct manufacturing labor. Variable manufacturing overhead is allocated to products on the basis of standard direct manufacturing labor-hours. Following is some budget data for the Whole Bread Company: (Click the icon to view the budget data.) The Whole Bread Company provides the following additional data for the year ended December 31, 2020: (Click the icon to view the additional data.) Read the requirements. Requirement 1. What is the denominator level used for allocating variable manufacturing overhead? (That is, for how many direct manufacturing labor-hours is Whole Bread budgeting?) The denominator level is hours. Data Table Data Table 0.02 hours per baguette Direct manufacturing labor use Variable manufacturing overhead Planned (budgeted) output Actual production Direct manufacturing labor Actual variable manufacturing overhead 3,000,000 baguettes 3,200,000 baguettes 58,400 hours $10.00 per direct manufacturing labor-hour $800,080