Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labor hour This predetermined rate was based on a cost formula that estimated $257.400 of total manufacturing overhead cost for an estimated activity level of 11000 direct labor-hours The company incurred actual total manufacturing overhead cost of $249.000 and 10,800 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