Exercise $2-2($Algo$)$ Apply Overhead Cost to Jobs $[$LO$2-2]$

Luthan Company uses a plantwide predetermined overhead rate of $$23\mathrm{.}60$ per direct labor$-$hour. This predetermined rate is based on

a cost formula that estimated $$283,200$ 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 $$267,000$ and $12,300$ total direct labor$-$hours.

Required:

Calculate the manufacturing overhead cost applied to all jobs.