At the beginning of the year, manufacturing overhead for the year was estimated to be $955,325. At the end of the year, actual direct labor-hours for the year were 36,350 hours, the actual manufacturing overhead for the year was $910,000, and manufacturing overhead for the year was overapplied by $53,275. 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: (Do not round intermediate calculation.)

Multiple Choice

• 34,340 direct labor-hours

• 36,050 direct labor-hours

• 36,350 direct labor-hours

• 32,329 direct labor-hours