10. Brace Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,000 hours. At the end of the year, actual direct labor-hours for the year were 20.000 hours, the actual manufacturing overhead for the year was $500,000, and manufacturing overhead for the year was overapplied by $25,000. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been