Problem $7\mathrm{.}51($Algo$)$ Estimate Hours Worked from Overhead Data $($LO $7-2)$

Kingsley Products estimated that direct labor for the year would be $64,160$ hours. The company also estimated that the fixed overhead

cost for the year would be $$160,400.$ They further estimated the varlable overhead cost to be $$4\mathrm{.}00$ per direct labor$-$hour. All overhead

at Kingsley Products is applied on the basis of direct labor$-$hours. During the year, fixed overhead costs were exactly as planned

$($$$160,400).$ Varlable overhead was Incurred at $$4\mathrm{.}50$ per direct labor$-$hour. Underapplied overhead for the year was calculated as

$$18,300.$

Required:

How many direct labor$-$hours were worked durling the perlod?

Note: Do not round intermediate calculations.

Direct labor$-$hours