At the beginning of the year, manufacturing overhead for the year was estimated to be $267.500. At the end of the year, actual direct labor-hours for the year were 22,100 hours, the actual manufacturing overhead for the year was $262,500, and manufacturing overhead for the year was overapplied by $19,012. 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: 21.400 direct labor-hours 19,900 direct labor hours 22.100 direct labor-hours 21.000 direct labor-hours