Ozuna Corporation assigns overhead cost to completed jobs on the basis of 118% of direct labor cost. The job cost sheet for Job 7694 shows that $34,642 in direct materials has been used on the job and that $10,600 in direct labor cost has been incurred. A total of 1,650 units were produced for the job.

Required:
a.	What is the total manufacturing cost assigned to Job 7694?

b.	What is the unit product cost for Job 7694?