Luthan Company uses a plantwide predetermined overhead rate of $22.20 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $266,400 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 10,700 total direct labor-hours.

Required: Calculate the manufacturing overhead cost applied to all jobs.