Harris Fabrics computes its plantwide overhead rate annually on the basis of direct labor hours. At the beginning of the year, it estimated that 42,000 direct labor hours would be required for the periods estimated level of production. The company also estimated 589000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of 3.00 per direct labor hour. harris actual manufacturing overhead cost for the year was 797887 and its actual total direct labor was 42500 hours. what is the predetermined overhead rate