Enjoy It Industries manufactures custom-designed playground equipment for schools and city parks. Enjoy It expected to incur $784,700 of manufacturing overhead cost, 41,300 of direct labor hours, and $1,073,800 of direct labor cost during the year (the cost of direct labor is $26 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During October, Enjoy It completed Job 305. The job used 175 direct labor hours and required $13,000 of direct materials. The City of Forest Hills has contracted to purchase the playground equipment at a price of 26% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 305. First identify the formula, then calculate the predetermined overhead rate. + Estimated yearly direct labor hours Estimated yearly overhead costs 784700 Calculate the manufacturing cost of Job 305. Direct materials = Predetermined overhead rate per hour Direct labor Manufacturing overhead Total job cost Requirement 2. How much will the City of Forest Hills pay for this playground equipment? (Round your answers to the nearest whole number.) Total job cost + Markup Total price to charge +