EJ-19A Determine the cost or a job and use it for pricing (Learning Objectives 4, 3, & 4) Playtime Industries manufactures custom-designed playground equipment for schools and city parks. Playtime expected to incur $586,600 of manufacturing overhead cost, location41,900 of direct labor hours, and $1,592,200 of direct labor cost during the year (the cost base of direct labor is $38 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During May, Playtime completed Job 304. The job used 190 direct labor hours and required $14,800 of direct materials. The City of Jonestown has contracted to purchase the playground equipment at a price of 28% over manufacturing cost. Requirements 24,6801.28 1. Calculate the manufacturing cost of Job 304. direct materials + direct labor 2. How much will the City of Jonestown pay for this playground equipment? 1. 586,600 = 14 dollars per direct labor hour + total MOH