At the beginning of the year, manufacturing overhead for the year was estimated to be $821,100. At the end of the year, actual direct labor- hours for the year were 36,280 hours, the actual manufacturing overhead for the year was $790,000, and manufacturing overhead for the year was overapplied by $44,440. If the predetermined overhead 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: (Round your intermediate calculations to 2 decimal places.) Multiple Choice 32,416 direct labor-hours 36,280 direct labor-hours 35,700 direct labor-hours year was overapplied by $44,440. If the predetermined overhead 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: (Round your intermediate calculations to 2 decima places.) Multiple Choice 32,416 direct labor-hours 36,280 direct labor-hours 35,700 direct labor-hours 34,348 direct labor-hours