Newhard Company assigns overhead cost to jobs on the basis of $117\%$ of direct labor cost. The job cost sheet for Job $313$ includes $$23,832$ in direct materials cost and $$10,400$ in direct labor cost. A total of $1,450$ 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 $313?$

$\backslash$table$[[$a$.$ Total manufacturing cost,$],[$b$.$ Unit product cost,$]]$