Requirements 1. Calculate the manufacturing cost of Job 302. 2. How much will the City of Northville pay for this playground equipment? Print Done Outdoor Industries manufactures custom-designed playground equipment for schools and city parks. Outdoor expected to incur $627,000 of manufacturing overhead cost, 41,800 of direct labor hours, and $919,600 of direct labor cost during the year (the cost of direct labor is $22 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During June, Outdoor completed Job 302. The job used 190 direct labor hours and required $13,300 of direct materials. The City of Northville has contracted to purchase the playground equipment at a price of 26% over manufacturing cost. Read the requirements. Requirement 1. Calculate the manufacturing cost of Job 302. First identify the formula, then calculate the predetermined overhead rate. = Predetermined overhead rate per hour