$ 1.20 Estimated variable manufacturing overhead per direct labour-hour Estimated total direct la hours to be worked Total actual manufacturing overhead costs incurred Direct materials Direct labour cast Actual direct labour hours worked Job P Job o $13,200 $8,200 $16.900 $7,800 1,300 600 Required: a. What is the product cost per unit of job P? (Do not round intermediate calculations.) 1.308 b. What is the total amount of manufacturing cost assigned to job Qas of the end of March (including applied overhead)? (Do not round intermediate calculations.)