At the beginning of the year, manufacturing overhead for the year was estimated to be $279,720. 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 $270,500, and manufacturing overhead for the year was overapplied by $15,520. 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.)