At the beginning of the year, manufacturing overhead for the year was estimated to be $1,013,600. At the end of the year, actual direct labor-hours for the year were 36,380 hours, the actual manufacturing overhead for the year was $955,000, and manufacturing overhead for the year was overapplied by $63,640. 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 calculations.) Multiple Choice 34,107 direct labor-hours 31,834 direct labor-hours 36,200 direct labor-hours 36,380 direct labor-hours intermediate calculations to 2 decimal places.) Multiple Choice $7,900 $10,982 $26,782 $7,501 Koczela Incorporated has provided the following data for the month of May: Inventories: Additional information: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $218,000 $216,000 $213,000 $211,000