014. At the beginning of the year, manufacturing overhead for the year was estimated to be $477,590. At the end of the year, actual direct labor-hours for the year were 29 000 hours, the actual manufacturing overhead for the year was $472,590, and manufacturing overhead for the year was overapplied by S110. If the predetermined overhead rate is based on direct labor- hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been: a) 29,300 direct labor-hours b) 28,987 direct labor-hours c) 28,993 direct labor-hours d) 29,000 direct labor-hours v