At the beginning of the year, manufacturing overhead for the year was estimated to be $350,300. At the end of the year, actual direct labor-hours for the year were 22,700 hours, the actual manufacturing overhead for the year was $338,200, and manufacturing overhead for the year was overapplied by $13,650. 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: 21,819 direct labor-hours 22,600 direct labor-hours 20,939 direct labor-hours 22,700 direct labor-hours