PG Industries manufactures custom-designed playground ecuipment for schools and city parks. PG expected to incur $533,000 of manufachuring overhead cost, 41,000 of direct labor hours, and $820,000 of direct labor cost during the year (the cost of direct labor is $20 per hour). The cornpany allocates manufacturing overhea on the basis of direct labor hours, During September, PG completed Job 308 . The job used 180 direct labor hours and required $13,600 of direct materiais. The City of Adams has contracted to purchase the playground equipment at a price of 26% over manutacturing cost. Read the requirements. Requirement 1. Caiculate the manufacturing cost of Job 308. First identify the formula, then calculate the predotermined overhead rate. Requirements 1. Calculate the manufacturing cost of Job 308 . 2. How much will the City of Adams pay for this playground equipment