Newhard Company assigns overhead cost to jobs on the basis of 112% of direct labor cost. The job cost sheet for Job 313 includes $23,304 in direct materials cost and $10,800 in direct labor cost. A total of 1,400 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? Total manufacturing cost b. Unit product cost