Outdoor Industries manufactures custom-designed playground equipment for schools and city parks. Outdoor expected to incur $ 533 comma 000 of manufacturing overhead cost, 41 comma 000 of direct labor hours, and $ 1 comma 476 comma 000 of direct labor cost during the year (the cost of direct labor is $36 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During October, Outdoor completed Job 303. The job used 195 direct labor hours and required $ 13 comma 600 of direct materials. The City of Northville has contracted to purchase the playground equipment at a price of 29 % over manufacturing cost