K Save Outdoor Industries manufactures custom-designed playground equipment for schools and city parks. Outdoor expected to incur $627,000 of manufacturing overhead cost, 41,800 of direct labor hours, and $1,588,400 of direct labor cost during the year (the cost of direct labor is $38 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During January, Outdoor completed Job 301. The job used 165 direct labor hours and required $13,900 of direct materials. The City of Hamptonville has contracted to purchase the playground equipment at a price of 26% over manufacturing cost. Read the equirement Requirement 1. Calculate the manufacturing cost of Job 301. First identify the formula, then calculate the predetermined overhead rate. $ Estimated yearly overhead costs 627,000 Calculate the manufacturing cost of Job 301. Estimated yearly direct labor hours Predetermined overhead rate 41,800 $ 15 per hour Direct materials Direct labor Manufacturing overhead Total job cost $ 13,900 6,270 2,475 22,645 Requirement 2. How much will the City of Hamptonville pay for this playground equipment? (Round your answers to the nearest whole number.) Total price to charge