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Problem 1: At the beginning of the year, manufacturing overhead for the year was estimated to be P 250,860. At the end of the year, actual direct labor-hours for the year were 20,800 hours, the actual manufacturing overhead for the year was P 245,860, and manufacturing overhead for the year was underapplied by P 10,820. 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 ____________ direct labor hours
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