Luthan Company uses a plantwide predetermined overhead rate of $23.80 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $285,600 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 $266,000 and 11,700 total direct labor-hours. Required: Calculate the manufacturing overhead cost applied to all jobs. Manufacturing overhead applied