Western Company allocates $10 overhead to products based on the number of machine hours used. The company uses a plantwide overhead rate with machine hours as the allocation base. Given the amounts below, how many machine hours does the company expect in department 2?

Estimated:	Department 1					Department 2
Manufacturing overhead costs	$	266,000				$	166,000
Direct labor hours		9,600	DLH				28,000	DLH
Machine hours		16,600	MH				?	MH