8 .Time: 15 minutes .Total: 10 marks At the beginning of the year, manufacturing overhead for the year was estimated to be $250,860. At the end of the year, actual direct labor-hours for the year were 20,800 hours, the actual manufacturing overhead for the year was $245,860, and manufacturing overhead for the year was underapplied by $10,820. The predetermined overhead rate is based on direct labour- hours. Required: What must have been the estimated direct labor-hours at the beginning of the year used in setting the predetermined overhead rate