Exercise $2-8($Algo$)$ Applying Overhead Cost; Computing Unit Product Cost $[$LO$2-2,$ LO$2-3]$

Newhard Company assigns overhead cost to jobs on the basis of $114\%$ of direct labor cost. The job cost sheet for Job $313$ includes $$22,758$ in direct materials cost and $$10,300$ in direct labor cost. A total of $1,600$ 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 $313?$