Alltime Industries manufactures custom-designed playground equipment for schools and city parks. Alltime expected to incur $863,100 of manufacturing overhead cost, 41,100 of direct labor hours, and $822,000 of direct labor cost during the year (the cost of direct labor is $20 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During August, Alltime completed Job 301. The job used 165 direct labor hours and required $12,700 of direct materials. The City of Northville has contracted to purchase the playground equipment at a price of 27% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 301. First identify the formula, then calculate the predetermined overhead rate. Requirements 1. Calculate the manufacturing cost of Job 301. 2. How much will the City of Northville pay for this playground equipment