This is all of the info, Just not sure where the numbers are coming from. Thanks for any help.

All Wood Industries manufactures custom-designed playground equipment for schools and city parks. All Wood expected to incur $906,400 of manufacturing overhead cost, 41,200 of direct labor hours, and $1,318,400 of direct labor cost during the year (the cost of direct labor is $32 per hour). The company allocates manufacturing overhead on the basis of direct labor hours. During December, All Wood completed Job 307. The job used 180 direct labor hours and required $12,700 of direct materials. The City of Adams 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 307. Requirements First identify the formula, then calculate the predetermined overhead rate. , Estimated yearly overhead costs 906,400 Estimated yearly direct labor hours 41,200 = Predetermined overhead rate = $ 22 per hour 1. Calculate the manufacturing cost of Job 307. 2. How much will the City of Adams pay for this playground equipment? Calculate the manufacturing cost of Job 307. Print $ Done Direct materials Direct labor 12,700 5,760 3,960 22,420 Manufacturing overhead Total job cost Requirement 2. How much will the City of Adams pay for this playground equipment? (Round your answers to the nearest whole number.) Total job cost 22,420 Its Markup Markup 4,484 = = $ Total price to charge 26,904