Exercise 2-2 Apply Overhead Cost to Jobs (LO2-2) Luthan Company uses a plantwide predetermined overhead rate of $23.20 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $278.400 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 $266.000 and 10,400 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