PG Industries manufactures custom-designed playground equipment for schools and city parks. PG expected to incur $707,200 of manufacturing overhead cost, 41,600 of direct labor hours, and S1,164,800 of direct labor cost during the year the cost of direct labor is $28 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During November, PG completed Job 308. The job used 165 direct labor hours and required S13,600 of direct materials. The City of Southtown has contracted to purchase the playground equipment at a price of 20% over manufacturing cost. Read the requirements Requirement 1. Calculate the manufacturing cost of Job 308. First identify the formula, then calculate the predetermined overhead rate. Predetermined overhead rate per hour Calculate the manufacturing cost of Job 308. 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 =