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 $919,600 of direct labor cost during the year (the cost of direct labor is $22 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During June, Outdoor completed Job 302. The job used 190 direct labor hours and required $13,300 of direct materials. The City of Northville has contracted to purchase the playground equipment at a price of 26% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 302. First identify the formula, then calculate the predetermined overhead rate. Requirements 1. Calculate the manufacturing cost of Job 302 . 2. How much will the City of Northville pay for this playground equipment