1-Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 32,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $558,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Harriss actual manufacturing overhead cost for the year was $714,594 and its actual total direct labor was 32,500 hours.

Required: Compute the companys plantwide predetermined overhead rate for the year. (Round your answer to 2 decimal places.)

predetermined overhead rate _____ per dlh

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