laborhours were 21,600 hours. At the end ofthe year, actual direct laborhours for the year were 20,400 hours, the actual manufacturing overhead for the year was $506,920, and manufacturing overhead for the year was overapplied by $21,440. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: 3 Brace Corporation uses direct laborhours in its predetermined overhead rate. At the beginning of the year, the estimated direct Multiple Choice 0 $541,920 $559,440 $483,480 0 O $511,920 0