At the beginning of the year, manufacturing overhead for the year was estimated to be $477,590: At the end of the year, actual direct labor-hours forthe year were 29,000 hours, the actual manufacturing overhead for the year was $472,590, and manufacturing overhead for the year was overapplied by $110. 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: O29,300 direct labor-hours 28,993 direct labor-hours 28,987 direct labor-hours 29,000 direct labor-hours