If predetermined overhead rate is based on direct labor hours, then the estimated labor hours at the beginning of the year used in the predetermined overhead rate must have been:

At the beginning of the year, Morrison Manufacturing estimated its manufacturing overhead to be $815,500. At the end of the year, actual labor hours worked totaled 38,500 hours, the actual manufacturing overhead incurred was $798,000, and _ the manufacturing overhead was overapplied by $36,250. If the predetermined overhead rate is based on direct labor hours, then the estimated labor hours at the beginning of the year used in the predetermined overhead rate must have been