Outdoor Industries manufactures custom-designed playground equipment for schools and city parks. OutdoorOutdoor expected to incur $ 906 comma 400$906,400 of manufacturing overhead cost, 41 comma 20041,200 of direct labor hours, and $ 1 comma 400 comma 800$1,400,800 of direct labor cost during the year (the cost of direct labor is $3434 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During NovemberNovember, OutdoorOutdoor completed Job 304304. The job used 195195 direct labor hours and required $ 15 comma 100$15,100 of direct materials. The City of NorthvilleNorthville has contracted to purchase the playground equipment at a price of 25 %25% over manufacturing cost.\