8. 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 labour-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 110. If the predetermined overhead rate is based on direct labour- hours, then the estimated direct labour-hours at the beginning of the year used in the predetermined overhead rate must have been: a) 29,300 direct labour-hours- b) 28,987 direct labour-hours c) 28,993 direct labour-hours d) 29,000 direct labour-hours- CONTINUED