Outdoor Industries manufactures custom-designed playground equipment for schools and city parks. Outdoor expected to incur $664,000 of manufacturing overhead cost, 41,500 of direct labor hours, and $1,577,000 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 August, Outdoor completed Job 303. The job used 200 direct labor hours and required $14,500 of direct materials. The City of Southtown has contracted to purchase the playground equipment at a price of 28% over manufacturing cost. Read the requirements. First identify the formula, then calculate the predetermined overhead rate. Calculate the manufacturing cost of Job 303. = Predetermined overhead rate = per hour Total job cost Requirement 2. How much will the City of Southtown pay for this playground equipment? (Round your answers to the nearest whole number.) + + = Total price to charge =