Luthan Company uses a plantwide predetermined overhead rate of $22.40 per direct labor-hour, This predetermined rate was based on a cost formula that estimated $268,800 of total manufacturing overhead cost for an estimated activity level of 12.000 direct laborhours. The company incured actual total manufacturing overhead cost of $265,000 and 12.600 total direct labor-hours during the period Required: Determine the amount of manufacturing overhead cost that would have been applled to all jobs during the period