Fickel Company has two manufacturing departments-Assembly and Testing \& Packaging. The predetermined overhead rates in Assembly and Testing \& Packaging are $12.00 per direct labor-hour and $8.00 per direct labor-hour, respectively. The company's direct labor wage rate is $15.00 per hour. The following information pertains to Job N60 : Required: 1. What is the total manufacturing cost assigned to Job N60 ? (Do not round intermediate calculations.) 2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermediate calculations. Round your answer to 2 decimal places.)