A company assigns overhead cost to completed jobs on the basis of 119% of direct labor cost.The job cost sheet for Job 313 shows $18,474 in direct materials has been used on the job and that $10,400 in direct labor cost has been incurred. A total of 1,250 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?