A company assigns overhead cost to completed jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 413 shows that $24,810 in direct materials has been used on the job and that $10,200 in direct labor cost has been incurred. A total of 1,350 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?