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At the beginning of the year, manufacturing overhead for the year was estimated to be $267,500. At the end of the year, actual direct labor

At the beginning of the year, manufacturing overhead for the year was estimated to be $267,500. At the end of the year, actual direct labor hours for the year were 22,100 hours, the actual manufacturing overhead for the year was $262,500, and the manufacturing overhead for the year was overapplied by $13,750. 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______?

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