Leisure manufactures custom-designed playground equipment for schools and city parks. Leisure expected to incur $863,100 of manufacturing overhead cost, 41, 100 of direct labour hours, and $1,068,600 of direct labour cost during the year (the cost of direct labour is $26 per hour). The company allocates manufacturing overhead on the basis of direct labour hours. During June, Leisure completed Job 307. The job used 165 direct labour hours and required $13,600 of direct materials. The City of Hamptonville has contracted to purchase the playground equipment completed in job 307 at a price of 26% over manufacturing cost. Requirements 1. Calculate the manufacturing cost of Job 307. 2. How much will the City of Hamptonville pay for this playground equipment? . . . Requirement 1. Calculate the manufacturing cost of Job 307. (Round your answer to the nearest whole number.) First identify the formula, and then calculate the predetermined overhead rate. = Predetermined overhead rate per hour Calculate the manufacturing cost of Job 307. Total job cost Requirement 2. How much will the City of Hamptonville pay for this playground equipment? (Round your answers to the nearest whole dollar.) Total price to charge +