1 pts D Question 7 Cool Hall Inc, manufacturing overhead for the year was estimated to be $702,450. At the end of the year, actual direct labor-hours for the year were 33,100 hours, the actual manufacturing overhead for the year was $697,450, and manufacturing overhead for the year was overapplied by $40,680. 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 31.500 direct labor hours 33.100 direct lobor hours 35,406 direct labor-hours 29452 direct bor-hours