At the beginning of the year, manufacturing overhead for the year was estimated to be $689,325. At the end of the year, actual direct labor-hours for the year were 36,210 hours, the actual manufacturing overhead for the year was $681,000, and manufacturing overhead for the year was overapplied by $25,095. 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 O 33,636 direct labor-tours 35.350 direct labor hours 36,210 direct labor hours 34,923 direct labor-hours