2.00 polnts Exercise 3-8 Applying Overhead: Computing Unit Product Cost [LO3-2, LO3-3] A company assigns overhead cost to completed jobs on the basis of 118% of direct labor cost. The job cost sheet for Job 313 shows that $18,892 in direct materials has been used on the job and that $10,600 in direct labor cost has been incurred. A total of 1,400 units were produced in Job 313 Required: a. What is the total manufacturing cost assigned to Job 313? tal manufacturing cost b. What is the unit product cost for Job 313