Newhard Company assigns overhead cost to jobs on the basis of 111% of direct labor cost. The job cost sheet for Job 313 includes $37,556 in direct materia\$s cost and $10,400 in direct labor cost. A total of 1,750 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 ? Braverman Company has two manufacturing departments-Finishing and Fabrication. The predetermined overhead rates in Finishing and Fabrication are $25.00 per direct labor-hour and 110% of direct materials cost, respectively. The company's direct labor wage rate is $31.00 per hour. The following information pertains to Job 700 : Required: 1. What is the total manufacturing cost assigned to Job 700 ? 2. If Job 700 consists of 15 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)