Newhard Company assigns overhead cost to jobs on the basis of $112\%$ of direct labor cost. The job cost sheet for Job $313$ includes $$11,904$ in direct materials cost and $$10,800$ 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