At the beginning of the year, manufacturing overhead for the year was estimated to be $897,500. At the end of the year, actual direct labor-hours for the year were 36,320 hours, the actual manufacturing overhead for the year was $860,000, and manufacturing overhead for the year was overapplied by $48,000. 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: (Do not round intermediate calculation.)

Multiple Choice

• 35,900 direct labor-hours

• 32,480 direct labor-hours

• 36,320 direct labor-hours

• 34,400 direct labor-hours