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Newhard Company applies overhead cost to jobs on the basis of 118% of direct labor cost. Job 313 includes 1,500 units and its job cost

Newhard Company applies overhead cost to jobs on the basis of 118% of direct labor cost. Job 313 includes 1,500 units and its job cost sheet contains $16,546 in direct materials and $10,300 in direct labor.

Required: What is the total manufacturing cost applied to Job 313?

What is this job's unit product cost?

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