At the beginning of the year, manufacturing overhead for the year was estimated to be $$409,500.$ At the end of the year, actual direct labor$-$hours for the year were $32,100$ hours, the actual manufacturing overhead for the year was $$272,500,$ and manufacturing overhead for the year was overapplied by $$289,250.$ 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

$21,700$ direct labor$-$hours.

$24,100$ direct labor$-$hours.

$23,000$ direct labor$-$hours.

$23,400$ direct labor$-$hours.