Newhard Company assigns overhead cost to jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 313 includes $20,960 in direct materials cost and $10,200 in direct labor cost. A total of 1550 units were produced in Job 313 Required: 2. What is the total manufacturing cost assigned to Job 313? b. What is the unit product cost for Job 313? Total manufacturing cost bu Unit product cost