Kamper Company sells two products Big Z and Little Z. Current direct material and direct labor costs are detailed below. Next year, the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $475,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $20 per hour and the company expects to manufacture 32,000 units of Big Z and 9,000 units of Little Z next year. 
What are total estimated direct labor hours for this next year?
Definitions:
Equilibrium Price
The market price at which the quantity of a good demanded by consumers equals the quantity supplied by producers, leading to a stable market condition.
Supply Falls
A situation where the quantity of goods or services available decreases in relation to demand.
Price Floor
A government- or group-imposed price control or limit on how low a price can be charged for a product.
Equilibrium Price
The price at which the quantity of a good demanded by consumers equals the quantity supplied by producers, leading to market equilibrium.
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