Newhard Company assigns overhead cost to jobs on the basis of 116% of direct labor cost. The job cost sheet for Job 313 includes $26,172 in direct materials cost and $10,800 in direct labor cost. A total of 1,650 units were produced in Job 313 Required: a. What is the total manufacturing cost assigned to Job 313 ? b. What is the unit product cost for Job 313 ? Answer is complete but not entirely correct