Alime and $1,577,000 of direct labor cost during the year (the cost of direct labor is $38 per hour). The oompany all Altime completed Job 302. The job used 160 direct labor hours and required $13,000 of direct materials. The City of Cooperstown has contracted to purchase the playground equipment at a price of 25% over manufacturing overhead on the basis of direct labor hours. During February, ost cost of Job 302 Total job cost 22540 28175