At the beginning of the year, manufacturing overhead for the year was estimated to be $429,200. At the end of the year, actual direct labor-hours for the year were 23,300 hours, the actual manufacturing overhead for the year was $416,500, and manufacturing overhead for the year was overapplied by $14,550. 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:

A. 23,200 direct labor-hours

B. 23,300 direct labor-hours

C. 22,514 direct labor-hours

D. 21,727 direct labor-hours