Charles Company's predetermined overhead rate is $14.00 per direct labor-hour and its direct labor wage rate is $12.00 per hour. The following information pertains to Job A-500:

Direct materials........................ $204

Direct labor.............................. $108

Required:

1. What is the total manufacturing cost assigned to Job A-500?

2. If Job A-500 consists of 40 units, what is the average cost assigned to each unit including in the job?