XYZ Company had the following information available for the last year: manufacturing overhead for the year was estimated to be OMR270,000; 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 7year . 13.500 b. 14.250 14.000 d. None of the answers given