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 $20,000$ direct labor$-$hours would be required for the period$$s estimated level of production. The company also estimated $$94,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor$-$hour. Harris's actual manufacturing overhead cost for the year was $$123,900$ and its actual total direct labor was $21,000$ hours.