At the beginning of the year, manufacturing overhead for the year was estimated to be $273,280. At the end of the year, actual direct labor-hours for the year were 22,800 hours, the actual manufacturing overhead for the year was $263,100, and manufacturing overhead for the year was overapplied by $15,060. 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: (Round your intermediate calculations to 2 decimal places.)

20,900 direct labor-hours

22,400 direct labor-hours

22,000 direct labor-hours

22,800 direct labor-hours