Dane Company's predetermined overhead rate is based on direct labor hours (DLHS). At the beginning of the current year, the company estimated that its manufacturing overhead would total $181,500 during the year. During the year, the company incurred $210,000 in actual manufacturing overhead costs. The Manufacturing Overhead account showed that overhead was overapplied by $1,200 during the year. If the company used 960 DLHs during the period, how many DLHs were estimated to be used at the beginning of the year? Numeric Response