Redwolf Company uses a predetermined overhead rate of $$14\mathrm{.}00$ per direct labour$-$hour. This predetermined rate was based on $20,000$ estimated direct labour$-$hours and $$280,000$ of estimated total manufacturing overhead.

The company used $18,700$ labour$-$hours during the period and incurred actual total manufacturing overhead costs of $$271,150.$

Required:

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

Manufacturing overhead applied