The estimated MOH at the beginning of the year used in the predetermined OH rate must have been Ob Od SUBMIT Question 3 Company Y uses direct labor-hours when determining it's overhead rate. At the beginning of the year, the estimated direct labor-hours were 17,500 hours. At the end of the year, actual direct labor-hours for the year were 16,000 hours, the actual manufacturing overhead for the year was $233,000, and manufacturing overhead for the year was under-applied by $15,400. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: a. $249,375 b. $217,600 c. $228,000 d. $238,000