Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labor-hout. This predetermined rate is based on a cost formuls that estimated $257,400 of total manufacturing overheod cost for an estimated activity level of 11,000 direct labor-hours. The compsny incurred sctuat totel manutacturing overhesd cost of $249,000 and 10,800 total direct labar-hous. Required: Calculate the manufacturing overhead cost applied to all jobs