Harris Fabrics computes its plantwide predetermined overhead rate annually based on direct labor$-$hours. At the beginning of the year, it estimated $42,000$ direct labor$-$hours would be required for the periods estimated level of production. The company also estimated $$513,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$3\mathrm{.}00$ per direct labor$-$hour. Harriss actual manufacturing overhead cost for the year was $$714,607$ and its actual total direct labor was $42,500$ hours.