At the beginning of the year, manufacturing overhead for the year was estimated to be $275,100. At the end of the year, actual direct labor-hours for the year were 21,500 hours, the actual manufacturing overhead for the year was $270,400, and manufacturing overhead for the year was overapplied by $11,250. 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:

21,500 DLH

20600 DLH

21000 DLH

19500 DLH (DLH= direct labor hours)