Exercise 2-8 (Algo) Applying Overhead Cost; Computing Unit Product Cost (LO2-2, LO2-3] Newhard Company assigns overhead cost to jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 313 includes $22,660 in direct materials cost and $10,700 in direct labor cost. A total of 1,400 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? a Total manufacturing cost b. Unit product cost