TB MC Qu. 3-100 At the beginning of the year, manufacturing overhead for the year was ... At the beginning of the year, manufacturing overhead for the year was estimated to be $1,052,700. At the end of the year, actual direct labor-hours for the year were 36,400 hours, the actual manufacturing overhead for the year was $990,000, and manufacturing overhead for the year was overapplied by $65,600. 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: (Do not round intermediate calculation.) Multiple Choice 34,138 direct labor-hours 36.300 direct labor-hours a 36,400 direct labor-hours O 31,876 direct labor-hours