A company assigns overhead cost to completed jobs on the basis of 113% of direct labor cost. The job cost sheet for Job 413 shows that $20,322 in direct materials has been used on the job and that $10,600 in direct labor cost has been incurred. A total of 1,300 units were produced in Job 413.

Required:
a.	What is the total manufacturing cost assigned to Job 413?

b.	What is the unit product cost for Job 413?