Exercise $2-2($Algo$)$ Apply Overhead Cost to Jobs $[$LO$2-2]$

Luthan Company uses a plantwide predetermined overhead rate of $$22\mathrm{.}90$ per direct labor$-$hour. This

predetermined rate is based on a cost formula that estimated $$274,800$ 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 $$268,000$ and $10,700$ total direct labor$-$hours.

Required:

Calculate the manufacturing overhead cost applied to all jobs.