Westan Corporation uses a predetermined overhead rate of $23.50 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $282,000 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 10,700 total direct labor-hours during the period.

Required:

Determine the amount of manufacturing overhead that would have been applied to all jobs during the period.

Manufacturing Overhead Applied =