Newhard Company assigns overhead cost to jobs on the basis of $117\%$ of direct labor cost. The job cost sheet for Job $313$ includes $$26,300$ in direct materials cost and $$10,000$ in direct labor cost. A total of $1,600$ 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 $313?$