Newhard Company applies overhead cost to jobs on the basis of 117% of direct labor cost. Job 313 includes 1,800 units and its job cost sheet contains $33,232 in direct materials and $10,400 in direct labor. Required: a. What is the total manufacturing cost applied to Job 313? b. What is this job's unit product cost? Answer is complete but not entirely correct. a. Total manufacturing cost b. Unit product cost 510 13