Delvin corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $199 units in beginning inventory 0 units produced 1,930 units sold 1,565 units in ending inventory 365 variable costs per unit: direct materials $53 direct labor $68 variable manufacturing overhead $15 variable selling and administrative $22 fixed costs: fixed manufacturing overhead $9,450 fixed selling and administrative $35,200 what is the total period cost for the month under variable costing?

Harris fabrics computes its predetermined overhead rate annually on the basis of direct labor-hours. at the beginning of the year, it estimated that 34,000 direct labor-hours would be required for the period’s estimated level of production. the company also estimated $599,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. harris's actual manufacturing overhead for the year was $768,234 and its actual total direct labor was 34,500 hours. required: compute the company's predetermined overhead rate for the year. (round your answer to 2 decimal places.)