Harris Fabrics computes its predetermined overhead rate annually on the basis of direct Assessment Tool iFrame inning 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 $539,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $2.00 per direct labor-hour. Harris's actual manufacturing overhead for the year was $646,090 and its actual total direct labor was 26,500 hours. Required: Compute the company's predetermined overhead rate for the year. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH