King Company uses a plantwide predetermined overhead rate (POHR) of $23.40 per direct labor hour. This POHR is based on a cost formula that estimated $257,400 of total manufacturing overhead cost for an estimated activity base of 11,000 direct labor hours. The company incurred actual total manufacturing overhead cost of $249,000 and used 10,800 total direct labor hours. Determine the amount of manufacturing overhead that would have been applied to all jobs during the period. Question 5 options: $257,400 $253,611 $252,720 $249,000