Golden Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,300 hours. At the end of the year, actual direct labor-hours for the year were 21,100 hours, the actual manufacturing overhead for the year was $538,980, and manufacturing overhead for the year was underapplied by $24,140 The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: O $564206 O $514,840 O $533,840 O $544120