Luthan Company uses a plantwide predetermined overhead rate based on direct labor-hour. A cost formula that estimated $2,20,000 of total manufacturing overhead cost for an estimated activity level of 11,000 direct labor-hours. The company incurred actual total manufacturing overhead cost of $228,000 and 10,800 total direct labor-hours during the period. Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period