Fickel Company has two manufacturing departments-Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are exist16.00 per direct labor-hour and exist12.00 per direct labor-hour, respectively. The company's direct labor wage rate is exist20.00 per hour. The following information pertains to Job N-60: Required: What is the total manufacturing cost assigned to Job N-60? If Job N-60 consists of 10 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)