Alphie Companys production budget for the year ended Dec 31, 2010 was based on 10,000 units. Each unit requires two standard hours of labor for completion. Total overhead was budgeted at $180,000 for the year, and the fixed overhead rate was estimated to be $12.00 per unit. Both fixed and variable overhead are assigned to production on the basis of standard direct labor hours allowed. The actual date for the year ended Dec 31, 2010, are presented below: Actual production in units 9,900 Actual direct labor hours 22,000 Actual variable overhead $75,200 Actual fixed overhead $137,000 The total standard direct hours allowed for the actual production for the year is