Chapter 2, Problem 2E

Luthan Company uses a plant wide predetermined overhead rate of $23.40 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $257,400 of total manufacturing overhead cost for an estimated activity level of 11,000 direct labor-hours.
The company incurred actual total manufacturing overhead cost of $249,000 and 10,800 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.