Westan Corporation uses a predetermined overhead rate of $23.10 per direct labor-hour. This predetermined rate was based on 12,000 estimated direct labor-hours and $277,200 of estimated total manufacturing overhead. The company incurred actual total manufacturing overhead costs of $266,000 and 12,600 total direct labor-hours during the period.

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