Calculate the shut$-$down break$-$even point in hours on a production$-$time basis for the tabulated data.

$\backslash$table$[[$Item$,$$$/$hr$,$$$,\%],[$Sales Revenue,,$44,080,],[$Manufacturing Costs,,,$],[$Direct$,9.,8,640,],[$Indirect$,6,8,485,],[$Overhead$,69,,],[$Required Return,$63,,],[$Tax Rate,,,$17]]$