Luthan Company uses a plantwide predetermined overhead rate of $$22\mathrm{.}70$ per direct labor$-$hour. This predetermined rate is based on a cost formula that estimated $$272,400$ 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 $$270,000$ and $12,800$ total direct labor$-$hours.

Required:

Calculate the manufacturing overhead cost applied to all jobs.