Newhard Company applies overhead cost to jobs on the basis of $115\%$ of direct labor cost. Job $313$ includes $1,300$ units and its job cost sheet contains $$18,380$ in direct materials and $$10,800$ 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