Playtime Industries manufactures custom-designed playground equipment for schools and city parks. Playtime expected to incur $586,600 of manufacturing overhead cost, 41,900 of direct labor hours, and $1,592,200 of direct labor cost during the year (the cost of direct labor is $38 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During May, Playtime completed Job 304. The job used 190 direct labor hours and required $14,800 of direct materials. The City of Jonestown has contracted to purchase the playground equipment at a price of 28% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 304. First identify the formula, then calculate the predetermined overhead rate. Calculate the manufacturing cost of Job 304. = Predetermined overhead rate per hour Total job cost Requirement 2. How much will the City of Jonestown pay for this playground equipment? (Round your answers to the nearest whole number.) + + = Total price to charge =