XYZ Company had the following information available for the last year: manufacturing overhead for the year was estimated to be OMR280,000; actual manufacturing overhead for the year was OMR250,000; actual direct labor- hours for the year were 13,010 hours; manufacturing overhead for the year was overapplied by OMR10,200. Predetermined overhead rate is based on direct ?labor-hours. What was the estimated direct labor-hours for the year a. 14,000 b. None of the answers given c. 12,000 d. 13,750