Love it industries manufactures custom-designed playground equipment for schools and city parks. love it expected to incur $ 784,700 of manufacturing overhead cost, 41,300 of direct labor hours, and $ 1,569, 400 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, love it completed job 308. the job used 190 direct labor hours and required $ 15,100 of direct materials. the city of forest hills has contracted to purchase the playground equipment at a price of 23 % over manufacturing cost.
requirement:
1. calculate the manufacturing cost of job 308.
2. how much will the city of forest hills pay for this playground equipment?