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 $$520,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}00$ per direct laborhour. Harris's actual manufacturing overhead cost for the year was $$631,380$ and its actual total direct labor was $27,500$ hours.

Required:

Compute the company's plantwide predetermined overhead rate.

Note: Round your answer to $2$ decimal places.

Predetermined overhead rate

per DLH