At the beginning of the year, manufacturing overhead for the year was estimated to be $283.520. At the end of the year, actual direct labor-hours for the year were 29,500 hours, the actual manufacturing overhead for the year was $360,100, and manufacturing overhead for the year was overapplied by $17.500. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor hours at the beginning of the year used to calculate the predetermined overhead rate was Multiple Choice 0 29.500 direct labor-hours. 0 20,650 direct labor-hours 0 21750 direct labor-hours o o 0 22.950 direct labor-hours