Bradbeer corporation uses direct labor-hours in its predetermined overhead rate. at the beginning of the year, the estimated direct labor-hours were 17,500 hours. at the end of the year, actual direct labor-hours for the year were 16,000 hours, the actual manufacturing overhead for the year was $233,000, and manufacturing overhead for the year was underapplied by $15,400. the estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been: