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Problem #4 (15 points): 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 Requirement: If the predetermined overhead rate is based on direct labor-hours, calculate the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate calculation