Luthan Company uses a plantwide predetermined overhead rate of $$23\mathrm{.}30$ per direct labor$-$hour. This predetermined rate was based on a cost formula that estimated $$279,600$ 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 $12,300$ 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 applied