At the beginning of the year manufacturing overhead for the year was estimated

At the beginning of the year manufacturing overhead for the year was estimated to be $269620. At the end of the year actual direct
labor-hours for the year were 22800 hours the actual manufacturing overhead for the year was $262900 and manufacturing overhead for the
year was overapplied by $15260. If the predetermined overhead rate is based on direct labor-hours then the estimated direct labor-hours at
the beginning of the year used in the predetermined overhead rate must have been: (Round your intermediate
calculations to 2 decimal places.)