At the beginning of the year, manufacturing overhead for the year was estimated to be $802,125. At the end of the year, actual direct labor-hours for the year were 36,270 hours, the actual manufacturing overhead for the year was $775,000, and manufacturing overhead for the year was overapplied by $41,075. 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 calculation.) Multiple Choice 34,444 direct labor-hours 35,650 direct labor-hours 36,270 direct labor-hours 32,619 direct labor-hours