Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,020 hours and the total estimated manufacturing overhead was $550,500. At the end of the year, actual direct labor-hours for the year were 21,800 hours and the actual manufacturing overhead for the year was $550,500. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.) 3 01:57:30 Multiple Choice $5,550 overapplied $5,550 underapplied $5,500 underapplied $5,500 overapplied At the beginning of the year, manufacturing overhead for the year was estimated to be $916,725. At the end of the year, actual direct labor-hours for the year were 36,330 hours, the actual manufacturing overhead for the year was $880,000, and manufacturing overhead for the year was overapplied by $46,415. 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.) 8 01:56:55 Skipped Multiple Choice O 34,510 direct labor-hours O 35,950 direct labor-hours O 36,330 direct labor-hours O 32,690 direct labor-hours