Harris Fabrics computes its plantwide predetermined overhead rate annually based on direct labor$-$hours. At the beginning of the year, it estimated $27,000$ direct labor$-$hours would be required for the period's estimated level of production. The company also estimated $$577,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$4\mathrm{.}00$ per direct labor$-$hour. Harris's actual manufacturing overhead cost for the year was $$744,435$ and its actual total direct labor was $27,500$ hours.