Exercise 2-2 (Algo) Apply Overhead Cost to Jobs [LO2-2] Luthan Company uses a plantwide predetermined overhead rate of $22.50 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $270,000 of total manufacturing overhead cost for an estimated activity level of 12,000 direct laborhours. The company incurred actual total manufacturing overhead cost of $267,000 and 10,800 total direct labor-hours. Required: Calculate the manufacturing overhead cost applied to all jobs