A company assigns overhead cost to completed jobs on the basis of 112% of direct labor cost. The job cost sheet for Job 313 shows that $15, 116 in direct materials has been used on the job and that $10, 700 in direct labor cost has been incurred. A total of 1, 400 units were produced in Job 313. a. What is the total manufacturing cost assigned to Job 313? Total manufacturing cost b. What is the unit product cost for Job 313? Unit product cost