Luthan Company uses a predetermined overhead rate of $23.20 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $278, 400 of total manufacturing overhead for an estimated activity level of 12,000 direct labor-hours. The company incurred actual total manufacturing overhead costs of $270,000 and 11, 800 total direct labor-hours during the period. Determine the amount of manufacturing overhead that would have been applied to all jobs during the period. Manufacturing overhead applied