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Exercise 7-40 (Static) Calculating Expected Activity Using the Predetermined Overhead Rate (LO 7-3) Audubon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $4,500 In overapplied overhead, based on 34,100 actual machine-hours worked and actual manufacturing overhead incurred of $583,725. Audubon estimated manufacturing overhead for October to be $552,000. Required: What was the estimated number of machine-hours Audubon expected in October? Note: Do not round intermediate calculations