At the beginning of the year, manufacturing overhead (MOH) for the year was estimated to be $270,250. At the end of the year, actual direct labor-hours for the year were 24,000 hours, the actual MOH for the year was $269,800, and MOH for the year was overapplied by $6,200. If the predetermined OH rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined OH rate must have been.