Alltime Industries manufactures custom-designed playground equipment for schools and city parks.  All time expected to incur $707,200 of manufacturing overhead cost, 41,600 of direct labor hours, and $998,400 of direct labor cost during the year (the cost of direct labor is $24 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During March , All time completed Job 305. The job used 175 direct labor hours and required $14,500 of direct materials. The City of Forest Hills Forest Hills has contracted to purchase the playground equipment at a price of 26% over manufacturing cost.

 Calculate the manufacturing cost of Job?

 identify the formula, then calculate the predetermined overhead rate. Predetermined overhead rate per hour