Tyare Corporation had the following inventory balances at the beginning and end of May: During May, $64,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $15 per direct labor-hour, and it paid its direct labor workers $12 per hour. A total of 410 hours of direct labor time had been expended on the fobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,600 of direct materials cost. The Corporation incurred $43,650 of actual manufacturing overhead cost during the month and applied $42,900 in manufacturing overhead cost. What are the actual direct labor hours