Jurvin Enterprises is a manufacturing company without initial inventory. A subset of the transactions it has recorded over the past month is shown below. Jurvin Enterprises uses a predetermined factory-wide overhead rate of $23.40 per direct labor hour. This predetermined rate was based on a cost formula that estimated $280,800 of total production overhead for an estimated 12,000 direct labor-hours of activity. The company incurred actual total manufacturing overhead costs of $267,000 and 11,100 total direct labor hours during the period.

Necessary:

Determine the amount of production overhead that will be applied to all jobs during the period.