Exercise 2-9 (Algo) Applying Overhead Cost; Computing Unit Product Cost [LO2-2, LO2-3] Newhard Compony applies overhead cost to jobs on the basis of 119% of direct labor cost. Job 313 includes 1,650 units and its job cost sheet cohtains $24,081 in direct materials and $10,100 in direct labor. Required: a. What is the total manufacturing cost applied to Job 313 ? b. What is this job's unit product cost