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uses a job-order costing system with direct labor hours as its allocation base. estimates its manufacturing overhead cost for the year to be $955,325. During

uses a job-order costing system with direct labor hours as its allocation base.

estimates its manufacturing overhead cost for the year to be $955,325.

During the year, actual direct labor-hours were 36,350 hours,

the actual manufacturing overhead cost was $910,000,

and manufacturing overhead was overapplied by $53,275.

How much was estimated direct labor-hours used in the calculation of its predetermined overhead rate?

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