At the begining of the year, 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 over applied by $40,680. If the predetermined overhead rate is based on direct labor hours, then the estimated direct-labor hours at the begining of the year used in the predetermied overhead rate must have been: