Luthan Company uses a predetermined overhead rate of $$13\mathrm{.}40$ per direct labour$-$hour. This predetermined rate was based on $19,000$ estimated direct labour$-$hours and $$254,600$ of estimated total manufacturing overhead.

The company used $18,200$ labour$-$hours during the period and incurred actual total manufacturing overhead costs of $$249,000.$

Required:

Determine the amount of manufacturing overhead that would have been applied to units of product during the period.