ABC Inc. uses a plantwide predetermined overhead rate of $22.30 per direct labor-hour. The predetermined rate was based on a cost formula that estimated $267,600 of total manufacturing overhead cost...

ABC Inc. uses a plantwide predetermined overhead rate of $22.30 per direct labor-hour. The predetermined rate was based on a cost formula that estimated $267,600 of total manufacturing overhead cost for an estimated 12,000 direct labor-hours.

The company incurred actual total manufacturing overhead cost of $270,000 and 11,800 direct labor-hours.

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