Luthan Company uses a plantwide predetermined overhead rate of $22.70 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $272,400 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 $269,000 and 11,400 total direct labor-hours.

Required:

Calculate the manufacturing overhead cost applied to all jobs.