Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $257,400 of total manufacturing overhead cost for an estimated activity level of 11,000 direct labor-hours. The company incurred actual total manufacturing overhead cost of $249,000 and 10,800 total direct labor-hours. Required: Calculate the manufacturing overhead cost applied to all jobs. Manufacturing overhead applied