At the beginning of the year, manufacturing overhead for the year was estimated to be $270,220. At the end of the year, actual direct labor-hours for the year were 23,500 hours, the actual manufacturing overhead for the year was $268,400, and manufacturing overhead for the year was overapplied by $8,900. 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.)

21,400 direct labor-hours

23,500 direct labor-hours

22,900 direct labor-hours

22,500 direct labor-hours