At the beginning of the year, manufacturing overhead for the year was estimated to be $267,500. At the end of the year, actual direct labor-hours for the year were 22,100 hours, the actual manufacturing overhead for the year was $262,500, and manufacturing overhead for the year was overapplied by $13,750. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used to calculate the predetermined overhead rate was:
A) 22,100 direct labor-hours.
B) 19,900 direct labor-hours.
C) 21,000 direct labor-hours.
D) 21,400 direct labor-hours.

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The Answer of At the beginning of the year, manufacturing overhead for the year was estimated to be $267,500. At the end of the year, actual direct labor-hours for the year were 22,100 hours, the actual manufacturing overhead for the year was $262,500, and manufacturing overhead for the year was overapplied by $13,750. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used to calculate the predetermined overhead rate was:
A) 22,100 direct labor-hours.
B) 19,900 direct labor-hours.
C) 21,000 direct labor-hours.
D) 21,400 direct labor-hours.

At the Beginning of the Year, Manufacturing Overhead for the Year