Luthon Company uses a plantwide predetermined overhead rate of $22.60 per direct labor hour. This predetermined rate was based on a cost formula that estimated $271,200 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor hours The company incurred actual total manufacturing overhead cost of $268,000 and 11,800 total direct labor-hours during the period. Required: Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period. Manufacturing overhead applied $ 289,280