Enjoy it industries manutachures custom-des gned playground equipment for schools and oly parks. Enioy it oxpecled to incur $863,100 of manulacturing overhead cost, 41,100 of direct labor hours. and $1,561,800 of drect labor cost during the year (the cont of drect labor is $38 per hout). The company allocates manufachuring overhead on the bosis of direct labor hours. During September. Enjoy ti comploted $06.307. The job used 160 direct labor hours and roquired 512.700 of direct materials. The City of Northille has contracted to purchase the playground oquipment at a price of 2 tow over manulacturing cost. Read the teguicements Requirement 1. Calculale the manufacturing cost of 10b30 ? First identify the formula, sen cavalate the prodelemined overhead rato. Calculate the manufacturing cost of Job 307