Newhard Company assigns overhead cost to jobs on the basis of 116% of direct labor cost. The job cost sheet for Job 313 includes $12,768 in direct materials cost and $10,200 in direct labor cost. A total of 1,200 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? a Total manufacturing cost b. Unit product cost