At the beginning of the year, manufacturing overhead for the year was estimated to be $336,000. At the end of the year, actual direct labor-hours for the year were 27100 hours, the actual manufacturing overhead for the year was $267,500, and manufacturing overhead for the year was overapplied by $139.000. If the predetermined overhead rate is based on direct labor hours, then the estimated direct lobor hours at the beginning of the year used in the predetermined overhead rate must have been Multiple Choice 22.000 direct labor hours. 20,800 direct labor-hours 23,100 direct labor hours 22.400 direct labor hours