At the beginning of the year, manufacturing overhead for the year was estimated to be $764,325. At the end of the year, actual direct labor-hours for the year were 36,250 hours, the actual manufacturing overhead for the year was $740,000, and manufacturing overhead for the year was overapplied by $39,375. 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 O 34,419 direct labor-hours O 35,550 direct labor-hours O 36,250 direct labor-hours O 32,587 direct labor-hours