16.

Bradbeer Corporation uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor hours were 17,500. At the end of the year actual direct labor hours for the year were 16,000. The actual manufacturing overhead was $233,000 and manufacturing overhead for the year was underapplied by $15,400. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: