Saturn Park manufactures custom-designed playground equipment for schools and city parks. Saturn Park expected to incur $664,000 of manufacturing overhead cost, 41,500 of direct labour hours, and $830,000 of direct labour cost during the year (the cost of direct labour is $20 per hour). The company allocates manufacturing overhead on the basis of direct labour hours. During May, Saturn Park completed Job 301. The job used 155 direct labour hours and required 512,700 of direct materials. The City of Dartifax has contracted to purchase the playground equipment completed in job 301 at a price of 30% over manufacturing cost. Requirements 1. Calculate the manufacturing cost of Job 301. Requirement 1. Calculate the manufacturing cost of Job 301. (Round your answer to the nearest whole number.) First identify the formula, and then calculate the predetermined overhead rate. = Predetermined overhead rate = per hour Calculate the manufacturing cost of Job 301. Total job cost