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Elm Mfg. uses a predetermined overhead rate of $22.00 per direct labor hour to assign overhead to jobs. In September Elm worked on Jobs 22x,

Elm Mfg. uses a predetermined overhead rate of $22.00 per direct labor hour to assign overhead to jobs. In September Elm worked on Jobs 22x, 22Y, and 22z. The manufacturing overhead account (MOH) showed credits of $2,200; $2,860; and $3,740 for these jobs, respectively. At the end of the month the MOH account had a debit balance of $200. You may assume the MOH account had an opening balance of $0 at the beginning of the month and no other jobs were worked on. What was the amount of actual manufacturing costs incurred during September? (Round to the nearest $1.00.)

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