Leisure Industries manufactures custom-designed playground equipment for schools and city parks. Leisure expected to incur $707,200 of manufacturing overhead cost, 41,600 of direct labor hours, and $1,331,200 of direct labor cost during the year (the cost of direct labor is $32 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During December, Leisure completed Job 301. The job used 185 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 22% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 301. First identify the formula, then calculate the predetermined overhead rate.. + + Calculate the manufacturing cost of Job 301. Predetermined overhead rate per hour Total job cost Requirement 2. How much will the City of Jonestown pay for this playground equipment? (Round your answers to the nearest whole number.) Total price to charge