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 labor-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.