Luthan Company uses a plantwide predetermined overhead rate of $$23\mathrm{.}60$ per direct labor$-$hour. This predetermined rate is based on a cost formula that estimated $$283,200$ of total manufacturing overhead cost for an estimated activity level of $12,000$ direct laborhours.

The company incurred actual total manufacturing overhead cost of $$268,000$ and $10,900$ total direct labor$-$hours.

Required:

Calculate the manufacturing overhead cost applied to all jobs.

Manufacturing overhead applied