Exercise 2-8 Applying Overhead Cost; Computing Unit Product Cost [LO2-2, LO2-3] Newhard Company assigns overhead cost to jobs on the basis of 118% of direct labor cost. The job cost sheet for Job 313 includes $20,728 in direct materials cost and $10,400 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