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Newhard Company assigns overhead cost to jobs on the basis of 116% of direct labor cost. The job cost sheet for Job 313 includes $18,352 in direct materials cost and $10,300 in direct labor cost. A total of 1,450 units were produced in Job 313. 1.66 Required: points a. What is the total manufacturing cost assigned to Job 313? b. What is the unit product cost for Job 313? X 03:43:04 eBook a. Total manufacturing cost b. Unit product cost