Brabec Coorporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hous were 19,700. At the end of the year actural direct labor hours for the year were 17,700 hours, the actual manufacturing overhead for the year was $392,940, and manufacturing overhead for the year was underapplied by $35,400. The estimated manufacturing overhead at the beginning of the year used in predetermined overhead rate must have been: