Luthan Company uses a predetermined overhead rate of $13.40 pe rdirect labor-hour. this predetermined rate was based on 19,000 estimated direct labor-hours and $254,600 of estimated total manufacturing overhead.

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

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