EXERCISE 2-8 Applying Overhead Computing Unit Product Cost LO2-2, LO2-3 Cost ny assigns overhead cost to jobs on the basis of 125% of direct labor cost. The job . A Newhard Compa cost sheet for Job 313 includes $10,000 in direct materials cost and $12,000 in direct labor cost total of 1,000 units were produced in Job 313. Required What is the total manufacturing cost assigned to Job 313? What is the unit product cost for Job 313? EXERCISE 2-9 Job-Order Costing and Decision Making LO2-1, LO2-2, L02-3