At the beginning of the year, manufacturing overhead for the year was estimated to be $312,200. At the end of the year, actual direct labor-hours for the year were 22,400 hours, the actual manufacturing overhead for the year was $300,400, and manufacturing overhead for the year was overapplied by $13,200. 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:

22,300 direct labor-hours

22,400 direct labor-hours

21,457 direct labor-hours

20,514 direct labor-hours