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 31,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $526,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Harriss actual manufacturing overhead cost for the year was $684,109 and its actual total direct labor was 31,500 hours.

Compute the companys plantwide predetermined overhead rate for the year.