At the beginning of the year, manufacturing overhead for theyear was estimated to be $250,860. At the end of the year, actualdirect labor- hours for the year were 20,800 hours. The acutalmanufacturing overhead for the year was $245,860, and themanufacturing overhead for the year was underapplied by $10,280. If the pre-determined overhead rate is based on direct labor-hours,the the estimated direct labor -hours at the beginning of theyear used in the predetermined rate must have been: