Luthan Company uses a plantwide predetermined overhead rate of $22.70 per direct labor-hour. This predetermined rate was 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 $267,000 and 11,000 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.

What is manufacturing Overhead Amount Applied :