At the beginning of the year, manufacturing overhead for the year was estimated to be $878,325. At the end of the year, actual direct labor-hours for the year were 36,310 hours, the actual manufacturing overhead for the year was $839,600, and manufacturing overhead for the year was overapplied by $49,995. 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.)

Multiple Choice

• 34,269 direct labor-hours

• 35,850 direct labor-hours

• 36,310 direct labor-hours

• 32,229 direct labor-hours