nces Exercise 2-9 (Algo) Applying Overhead Cost; Computing Unit Product Cost [LO2-2, LO2-3] Newhard Company applies overhead cost to jobs on the basis of 116% of direct labor cost. Job 313 includes 1,450 units and its job costi sheet contains $15,606 in direct materials and $10,900 in direct labor. Required: a. What is the total manufacturing cost applied to Job 313? b. What is this job's unit product cost? a. Total manufacturing cost b. Unit product cost