Newhard Company assigns overhead cost to jobs on the basis of 118% of direct labor cost. The job cost sheet for Job 313 includes $19,546 in direct materials cost and $10,300 in direct labor cost. A total of 1,500 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 3132 a. Total manufacturing cost b. Unit product cost