Leisure Industries manufactures oustom-designed pianic tables for public pools and ity parks Leisure expected to incur $828,000 of manufacturing overhead cost, 41,400 of direct labor hours, and $993,600 of direct r oat ang to year he oat of direct labor is S24 per hour The oompany alocates man ladu ing overhead on he basis of rect labor hon. Drng Jruary, Loisro completed 309. direct labor hours and required $13,600 of direct materials The job used 190 per hour cost of Job 309