At the beginning of the year, manufacturing overhead for the year was estimated...
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Accounting
At the beginning of the year, manufacturing overhead for the year was estimated to be $ At the end of the year, actual direct laborhours for the year were hours, the actual manufacturing overhead for the year was $ and manufacturing overhead for the year was overapplied by $ If the predetermined overhead rate is based on direct laborhours, then the estimated direct laborhours at the beginning of the year used in the predetermined overhead rate must have been: 
At the beginning of the year, manufacturing overhead for the year was estimated to be $ At the end of the year, actual direct laborhours for the year were hours, the actual manufacturing overhead for the year was $ and manufacturing overhead for the year was overapplied by $ If the predetermined overhead rate is based on direct laborhours, then the estimated direct laborhours at the beginning of the year used in the predetermined overhead rate must have been:
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