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Newhard Company assigns overhead cost to jobs on the basis of 119% of direct labor cost. The job cost sheet for Job 313 includes $22,724

Newhard Company assigns overhead cost to jobs on the basis of 119% of direct labor cost. The job cost sheet for Job 313 includes $22,724 in direct materials cost and $10,400 in direct labor cost. A total of 1,300 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?

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