Outdoor manufactures custom-designed playground equipment for schools and city parks. Outdoor expected to incur $863,100 of manufacturing overhead cost, 41,100 of direct labour hours, and $1,397,400 of direct labour cost during the year (the cost of direct labour is $34 per hour). The company allocates manufacturing overhead on the basis of direct labour hours. During February, Outdoor completed Job 302. The job used 185 direct labour hours and required $13,600 of direct materials. The City of Northville has contracted to purchase the playground equipment completed in job 302 at a price of 22% over manufacturing cost. Requirements 1. Calculate the manufacturing cost of Job 302. 2. How much will the City of Northville pay for this playground equipment? Requirement 1. Calculate the manufacturing cost of Job 302. (Round your answer to the nearest whole number.) First identify the formula, and then calculate the predetermined overhead rate. = Predetermined overhead rate = per hour