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 $489,000. 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 46,000 units of big z and 23,000 units of little z next year. direct material per unit direct labor dollars per unit big z $ 20 $ 19 little z $ 26 $ 16 what are total estimated direct labor hours for this next year?