At the beginning of the year, manufactoring overhead for the year was estimated to be $$267,500.$ At the end of the year, actual direct labor$-$hours for the year were $22,100$ hours, the actual manufactoring overhead for the year was $$262,500,$ and manufactoring overhead for the year was overapplied by $$13,750.$ If the predetermined rate is based on direct labor$-$hours, then the estimated direct labor$-$hours at the beginning of the year used in the predetermined overhead rate must have been