Che Luthan Company uses a plantwide predetermined overhead rate of $23.80 per direct labor hour. This predetermined rate was based on a cost formula that estimated $285,600 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor hours. The company incurred actual total manufacturing overhead cost of $270,000 and 10,700 total direct labor-hours during the period Required: Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period, Manufacturing overhead applied