A company assigns overhead cost to completed jobs on the basis of 125% of direct labor cost. The job cost sheet for Job 313 shows that $10,000 in direct materials has been used on the job and that $12,000 in direct labor cost has been incurred. A total of 1,000 units were produced in Job 313

Required:

a.

What is the total manufacturing cost assigned to Job 313?

b.	What is the unit product cost for Job 313?