A company assigns overhead cost to completed jobs on the basis of 117% of direct labor cost. The job cost sheet for Job 413 shows that $21,514 in direct materials has been used on the job and that $10,800 in direct labor cost has been incurred. A total of 1.550 units were produced in Job 413. Required: a. What is the total manufacturing cost assigned to Job 413? Total manufaching cost b. What is the unit product cost for Job 413? Unt product cost