Luthan Company uses a plantwide predetermined overhead rate of $23.70 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $284,400 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor- The compary incurred actual total manufacturing overhead cost of $267,000 and 11,100 total direct labor-hours during the period. Required: Wetermine the amount of manufacturing overhead cost that would have been applied to ail jobs during the period