$1.$ Calculate the manufacturing cost of Job $304.$

$2.$ How much will the City of Adams pay for this playground$$ equipment?

Industries manufactures$$ custom$-$designed playground equipment for schools and city parks. Outdoor expected to incur $ $828$ comma $000$ of manufacturing overhead$$ cost$,41$ comma $400$ of direct labor$$ hours, and $ $1$ comma $407$ comma $600$ of direct labor cost during the year$($the cost of direct labor is $$$$34$ per$$ hour$).$ The company allocates manufacturing overhead on the basis of direct labor hours. During December$,$ Outdoor completed Job $304.$ The job used $180$ direct labor hours and required $ $13$ comma $900$ of direct materials. The City of Adams has contracted to purchase the playground equipment at a price of $24\%$ over manufacturing cost.