Golden Corporation uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated director hours were 23,400 hours. At the end of the year, actual direct labor hours for the year were 22,200 hours, the wctual manufacturing overhead for the year was 5591,340, and manufacturing overhead for the year was underapplied by $25.240. The estimated manufacturing overhead at the beginning of the year used to calculate the predetermined overhead rate must have been Multiple Choice $585,980. $617,666. O $566,100