Leisure industries manufactures custom-designed playground equipment for schools and city parks. leisure expected to incur $ 627 comma 000 of manufacturing overhead cost, 41 comma 800 of direct labor hours, and $ 919 comma 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 september, leisure completed job 309. the job used 160 direct labor hours and required $ 13 comma 000 of direct materials. the city of hamptonville has contracted to purchase the playground equipment at a price of 23 % over manufacturing cost. calculate the manufacturing cost of job 309. 2. how much will the city of hamptonville pay for this playground equipment?