Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

Exercise 11

Estimate Hours Worked from Overhead Data
Salinas Corporation estimated that direct labor for the year would be 39,000 hours. Salinas's overhead (all fixed) is applied on the basis of direct labor-hours. The company estimates its overhead costs at $156,000. During the year, all overhead costs were exactly as planned ($156,000). There was $5,200 in overapplied overhead.
Required
How many direct labor-hours were worked during the period Show computations.