A Enjoy It Industries manufactures custom-designed playground equipment for schools and city parks. Enjoy it expected to incur $664,000 of manufacturing overhead cost, 41,500 of direct labor hours, and $1,411,000 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 August. Enjoy It completed Job 305. The job used 200 direct labor hours and required $15,400 of direct materials. The City of Southtown has contracted to purchase the playground equipment at a price of 26% over manufacturing cost Read the requirements