Luthan Company uses a predetermined overhead rate of $23.40 perdirect labor-hour. this predetermined rate was based on 11,000estimated direct labor-hours and $257,400 of estimated totalmanufacturing overhead. the company incurred actual total manufacturing overhead costs of$249,000 and 10,8000 total direct labor-hours during theperiod. Determine the amount of manufacturingoverhead that would have been applied to units of product duringthe period.