A company assigns overhead cost to completed jobs on the basis of 118% of direct labor cost. The job cost sheet for Job 413 shows that $14,092 in direct materials has been used on the job and that $10,600 in direct labor cost has been incurred. A total of 1,200 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?