At the beginning of the year, manufacturing overhead for the year was estimated to be $477,590. At the end of the year, actual direct labor-hours for the year were 29,000 hours, the actual manufacturing overhead for the year was $472,590, and manufacturing overhead for the year was overapplied by $110. 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:
A)29,300 direct labor-hours
B)28,987 direct labor-hours
C)28,993 direct labor-hours
D)29,000 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 $477,590. At the end of the year, actual direct labor-hours for the year were 29,000 hours, the actual manufacturing overhead for the year was $472,590, and manufacturing overhead for the year was overapplied by $110. 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:
A)29,300 direct labor-hours
B)28,987 direct labor-hours
C)28,993 direct labor-hours
D)29,000 direct labor-hours

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