Newhard Company assigns overhead cost to jobs on the basis of 119% of direct labor cost. The job cost sheet for Job 313 includes $18,600 in direct materials cost and $10,000 in direct lobor cost. A total of 1,350 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 cont b. Unit product cost