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 $26,000$ direct labor$-$hours would be required for the period's estimated level of production. The company also estimated $$547,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor$-$hour. Harris's actual manufacturing overhead cost for the year was $$656,894$ and its actual total direct labor was $26,500$ hours.

Required:

Compute the company's plantwide predetermined overhead rate for the year. $($Round your answer to $2$ decimal places.$)$

Predetermined overhead rate

per DLH