Luthan Company uses a predetermined overhead rate of $13.40 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 19,800 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. BRIEF EXERCISE 3-6