1 At the beginning of the year, manufacturing overhead for the year was estimated to be $708.00 At the end o the year actual direct abo- hours for the year were 36,220 hours, the actual manufacturing overhead for the year was $697,000, and manufacturing overhead for the year was overapplied by $27,400. 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: (Do not round intermediate calculation) 012628 Multiple Choice 34.850 direct labor-hours 35,400 direct labor-hours 33,480 direct labor-hours Mc raw Prev. 18 of 29 Next > e here to search