Luthan Company uses a plantwide predetermined overhead rate of $$22\mathrm{.}20$ per direct labor$-$hour. This predetermined rate was based

on a cost formula that estimated $$266,400$ 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 $$266,000$ and $12,200$ total direct labor$-$hours during the period.

Required:

Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period.

Manufacturing overhead applied