Brabec Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 19,700 hours. At the end of the year, actual direct labor-hours for the year were 17,700 hours, the actual manufacturing overhead for the year was $392,940, and manufacturing overhead for the year was overapplied by $35,400. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: Select one: O a $357.540 O b. $397.940 O c $476,740 O d. $387,940 Next page