Luthan Company uses a plantwide predetermined overhead rate (POHR) of $23.90 per direct labor-hour.

This rate was based on a cost formula that estimated $286,800 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 11,000 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.